11 GCA § 24308: Same: Sworn Statement.

The assessor may require from any person a written statement under oath showing all taxable property in Guam owned or claimed by the person making the statement, or by any firm of which such person is a member, or by any corporation of which such person is an officer, director, or managing agent. Such statement shall show the legal description of the property. Such statements are not public records and are not open to public inspection.