11 GCA § 24819: Same: Penalties.
Where this section sits in the code
- Title 11: Finance and Taxation
- Division 2 - Taxes
- Chapter 24: Real Property Tax
- ARTICLE 8: TAX SOLD PROPERTY
Redemption penalties are the sum of the following:
(a) One-half (1/2) of one percent a month beginning July 1 of the year of sale to the government on the amount of sold taxes at the time of sale;
(b) One-half (1/2) of one percent a month beginning July 1 of each subsequent year on unpaid taxes for which the property would have been sold to the government in that year if there had not been a previous sale.
Provided, however, that the minimum penalty under this Section shall be Two Dollars ($2.00).
Collected 2026-09-27T03:13:38Z. Source file · JSON