{"data":{"id":"us-gu/21-gca-681406","jurisdiction":"us-gu","citation":"21 GCA § 681406","heading":"Inclusion of Parcels in Real Estate Tax Roll.","body":"Because of the government’s failure to utilize the parcels identified herein as part of a government facility, inclusive of roadways and utility easements, the Director of Land Management shall transmit to the Director of Revenue and Taxation those parcels identified herein for inclusion in the real estate tax rolls. Upon verification, the Director of Revenue and Taxation shall include the parcels back into the real estate tax rolls and shall be applied prospectively and not retroactively.","path":["Title 21: Real Property","Division 2 - Regulation of Real Property Uses","Chapter 68: Use and Development of Government and Other Land","ARTICLE 14: RETURN OF UNUSED PROPERTIES"],"source_url":"https://col.guamcourts.gov/sites/default/files/21gc068_0.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T04:13:58Z","sha256":"4b4d1dc986cd6beac633e7bfe06ec901ea23ae9e62b2a0480e58e23dfccdede5","source_id":"us-gu","stale":false,"prev":"us-gu/21-gca-681405","next":"us-gu/21-gca-681407"},"notice":"GroundRules: Original legal text. Not legal advice."}