{"data":{"id":"us-gu/11-gca-24708","jurisdiction":"us-gu","citation":"11 GCA § 24708","heading":"Same: Effect.","body":"The roll or delinquent list is certified by the tax collector, showing unpaid taxes against any property is prima facie evidence of:\n(a) The assessment;\n(b) The property assessed;\n(c) The delinquency;\n(d) The amount due and unpaid;\n(e) Compliance with all forms of law relating to assessment and the levy of tax.","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":"f8edfcbe78e5adcebf61095db4c6b4516967f76f1453bd7e1cd154abda0ad4ab","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-24707","next":"us-gu/11-gca-24709"},"notice":"GroundRules: Original legal text. Not legal advice."}