{"data":{"id":"us-gu/11-gca-31101","jurisdiction":"us-gu","citation":"11 GCA § 31101","heading":"Definitions.","body":"The definitions set forth herein shall govern the construction and interpretation of this Chapter:\n(a) Director means the Director of Administration.\n(b) District means the municipal districts as defined in and established by Title 1, Guam Code Annotated.\n(c) Fund means the separate account established and maintained by the Director.\n(d) Improvement includes, but is not limited to, capital improvement projects, (roads, sidewalks, parks), services (street-lights, fire hydrants, equipment purchase, supplies), and other beautification projects (trees, plants).\n(e) Revenue means taxes collected from the Real Estate Property Tax levied in Chapter 24 of this Title.","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 31: District Improvement Fund"],"source_url":"https://col.guamcourts.gov/sites/default/files/11gc031.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:14:18Z","sha256":"efbca4a231a23c0e815d46190b8b887aa0b9b75b725f765f54026dd330fac518","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-30111","next":"us-gu/11-gca-31102"},"notice":"GroundRules: Original legal text. Not legal advice."}