{"data":{"id":"us-gu/21-gca-61117","jurisdiction":"us-gu","citation":"21 GCA § 61117","heading":"Reduced Tax Rates for Senior Citizens Eligibility Retained.","body":"A senior citizen whose residential property qualifies for reduced tax rates under the provisions of § 24110 of Chapter 24, Title 11, Guam Code Annotated, and operates a Bed and Breakfast on this property shall remain eligible for reduced tax rates and retain eligibility for reduced tax rates.","path":["Title 21: Real Property","Division 2 - Regulation of Real Property Uses","Chapter 61: Zoning Law of Guam","ARTICLE 1: GENERAL PROVISIONS","SUBARTICLE 1: BED AND BREAKFASTS"],"source_url":"https://col.guamcourts.gov/sites/default/files/21gc061_Q.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T04:12:48Z","sha256":"c4dac7e3c14121634ee3d2fe15037fb296cbfab3d64e8b540394e345c26d048f","source_id":"us-gu","stale":false,"prev":"us-gu/21-gca-61116","next":"us-gu/21-gca-61118"},"notice":"GroundRules: Original legal text. Not legal advice."}