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us-gu · Through P.L. 38-133 (June 4, 2026)

11 GCA § 24819: Same: Penalties.

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Where this section sits in the code
  1. Title 11: Finance and Taxation
  2. Division 2 - Taxes
  3. Chapter 24: Real Property Tax
  4. 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

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