{"data":{"id":"us-gu/11-gca-24604","jurisdiction":"us-gu","citation":"11 GCA § 24604","heading":"Collector: Liability.","body":"The tax collector is liable for all taxes on property which he fails to collect by reason of his willful failure or inexcusable neglect.","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 24: Real Property Tax","ARTICLE 6: TAX COLLECTOR"],"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":"f5837dccc311a9f5cd1f566ddb5936c6acbb78031e05b4f6d8c9f2ae107827a0","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-24603","next":"us-gu/11-gca-24605"},"notice":"GroundRules: Original legal text. Not legal advice."}