{"data":{"id":"us-gu/11-gca-24105","jurisdiction":"us-gu","citation":"11 GCA § 24105","heading":"Improvements Defined.","body":"(a) The term improvements as used in § 24103 of this Title shall be construed to mean buildings and permanent structures on land. It is hereby declared to be the legislative intention, by the adoption of this Section, to encourage the cultivation of farms, land suitable for farming, and the production of livestock and poultry or the products thereof.\n(b) The term improvements, supra, shall not include the value added from photovoltaic solar panels and photovoltaic roof tiles installed on buildings.","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 24: Real Property Tax","ARTICLE 1: GENERAL PROVISIONS"],"source_url":"https://col.guamcourts.gov/sites/default/files/11gc024_Q.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:13:38Z","sha256":"dec14408754033e55f4c123729c373c59eed531ca58f9ccd270a990bc038ab68","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-24104","next":"us-gu/11-gca-24106"},"notice":"GroundRules: Original legal text. Not legal advice."}