{"data":{"id":"us-gu/11-gca-24304","jurisdiction":"us-gu","citation":"11 GCA § 24304","heading":"Same: Liability.","body":"The assessor is liable for all taxes on property which is unassessed through his willful failure or inexcusable neglect.","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 24: Real Property Tax","ARTICLE 3: TAX ASSESSOR"],"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":"4d4e6851f87f8510642ee5d6322fcdd1af18cf407ea33e908382670620371a13","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-24303","next":"us-gu/11-gca-24305"},"notice":"GroundRules: Original legal text. Not legal advice."}