{"data":{"id":"us-gu/11-gca-24315","jurisdiction":"us-gu","citation":"11 GCA § 24315","heading":"Absent Owner.","body":"If the name of an absent owner appears of record or is known to the assessor, the property shall be assessed to such absent owner; otherwise, the property shall be assessed to unknown owners.","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":"943a9e113e6503bbbd869bfda01266651c469c480f1d448d6a1dc489bccde77b","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-24314","next":"us-gu/11-gca-24316"},"notice":"GroundRules: Original legal text. Not legal advice."}