{"data":{"id":"us-gu/11-gca-24317","jurisdiction":"us-gu","citation":"11 GCA § 24317","heading":"Decedents.","body":"The undistributed or unpartitioned property of deceased person shall be assessed to the heirs.","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":"10097adfb42b3e9bfc5f2c470cb559366526e6d42780b284c7bd56941b9a9967","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-24316","next":"us-gu/11-gca-24318"},"notice":"GroundRules: Original legal text. Not legal advice."}