{"data":{"id":"us-gu/11-gca-24701","jurisdiction":"us-gu","citation":"11 GCA § 24701","heading":"Delinquent: Date: Penalties.","body":"All taxes due December 15, if unpaid, are delinquent February 20 of the following year at 12:00 midnight, and thereafter a delinquent penalty attached to them in an amount equal to nine percent (9%); provided, however, that the minimum penalty under this Section shall be Five Dollars ($5.00).","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 24: Real Property Tax","ARTICLE 7: DELINQUENT TAXES"],"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":"7666f3c189829bda961b2391813aa46de6e875a84b13ed46d065f2c59860cfa9","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-24621","next":"us-gu/11-gca-24702"},"notice":"GroundRules: Original legal text. Not legal advice."}