{"data":{"id":"us-gu/12-gca-58127.1","jurisdiction":"us-gu","citation":"12 GCA § 58127.1","heading":"Property Taxes.","body":"All taxes now levied by virtue of Chapter 24, Title 11, Guam Code Annotated, known as the Real Property Tax Law, shall be abated for a period up to ten (10) years from the effective date of the Qualifying Certificate therefor, and as long as said Certificate is in force and effect; provided, that the real property on which the tax is assessed is only utilized by the Beneficiary for activities identified in the Qualifying Certificate.","path":["Title 12: Autonomous Agencies","Division 2 - Economic Development","Chapter 58: Qualifying Certificates","ARTICLE 1: QUALIFYING CERTIFICATES PROGRAMS"],"source_url":"https://col.guamcourts.gov/sites/default/files/12gc058.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:24:38Z","sha256":"8c3a0fc460b0a4f05e8a7b7eb3f7da5054de23b797edcc2303c04bf3e637e71c","source_id":"us-gu","stale":false,"prev":"us-gu/12-gca-58127","next":"us-gu/12-gca-58127.2"},"notice":"GroundRules: Original legal text. Not legal advice."}