{"data":{"id":"us-gu/11-gca-24702","jurisdiction":"us-gu","citation":"11 GCA § 24702","heading":"Same: Same: Same.","body":"All taxes due February 20, if unpaid, are delinquent April 20 of each 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":"08d2239b15bd5cba40546c5bd794723a63ae1ca20c6f9f150ae5a129fc72eee5","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-24701","next":"us-gu/11-gca-24703"},"notice":"GroundRules: Original legal text. Not legal advice."}