{"data":{"id":"us-gu/21-gca-69123","jurisdiction":"us-gu","citation":"21 GCA § 69123","heading":"Addition to Assessment Roll.","body":"An itemized listing of the assessments approved shall be forwarded to the assessor who shall add the total amount of each assessment as a special assessment on the tax list of the owner or owners of the land within the improvement district on the next assessment roll prepared after creation of the district. The special assessment shall be entered as a separate item. The amount so entered shall not be subject to change by the Board of Equalization, but said Board may correct the roll for clerical errors or omissions.","path":["Title 21: Real Property","Division 2 - Regulation of Real Property Uses","Chapter 69: Improvement District Law"],"source_url":"https://col.guamcourts.gov/sites/default/files/21gc069.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T04:14:08Z","sha256":"9b8add5507668b9f877b1b0087551b963f0d4e2d21d1aa5d87ef07016065f440","source_id":"us-gu","stale":false,"prev":"us-gu/21-gca-69122","next":"us-gu/21-gca-69124"},"notice":"GroundRules: Original legal text. Not legal advice."}