{"data":{"id":"us-gu/11-gca-24909","jurisdiction":"us-gu","citation":"11 GCA § 24909","heading":"Payment Under Protest.","body":"When taxes are payable, any assessee may pay the tax under protest, and payment under protest shall not be deemed voluntary. The protest shall be in writing, in such form as the tax collector may prescribe, and shall specify the grounds on which the tax or assessment is claimed to be illegal and void.","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 24: Real Property Tax","ARTICLE 9: ADJUSTMENTS, CORRECTIONS AND REFUNDS"],"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":"16599657e490613270c2e7be0fcd88de3a215fdc77813f3e5c484056b4749f6b","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-24908","next":"us-gu/11-gca-24910"},"notice":"GroundRules: Original legal text. Not legal advice."}