{"data":{"id":"us-gu/11-gca-24307","jurisdiction":"us-gu","citation":"11 GCA § 24307","heading":"Same: Intervening Years.","body":"In each year other than the year of the five (5) year valuation the assessor shall ascertain the value of all property as of the first Monday in March which shall have become taxable since the last valuation, including new improvements or additions to old improvements, or which shall change in value because of a change in use; and in case of the destruction or injury by fire, flood, typhoon, storm or otherwise, or removal of any improvements of any kind, or of orchards, timber, or ornamental trees, the value of which shall have been included in the former valuation of the property, the assessor shall determine the value of such loss and reduce the valuation accordingly.","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":"f5ca4a634f4919e7e00e6ed90f10c070c7785be6eda6edbb5fc6fc22e30866f8","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-24306","next":"us-gu/11-gca-24308"},"notice":"GroundRules: Original legal text. Not legal advice."}