GroundRules
21 GCA § 61117: Reduced Tax Rates for Senior Citizens Eligibility Retained.
Where this section sits in the code
- Title 21: Real Property
- Division 2 - Regulation of Real Property Uses
- Chapter 61: Zoning Law of Guam
- ARTICLE 1: GENERAL PROVISIONS
- SUBARTICLE 1: BED AND BREAKFASTS
A senior citizen whose residential property qualifies for reduced tax rates under the provisions of § 24110 of Chapter 24, Title 11, Guam Code Annotated, and operates a Bed and Breakfast on this property shall remain eligible for reduced tax rates and retain eligibility for reduced tax rates.
Collected 2026-09-27T04:12:48Z. Source file · JSON