Government-Used Land not Taxed to Owner

(a)Findings. The Legislature finds that since the government of Guam has acknowledged over the years that much private property has been acquired for public use without compensation being paid to the private owner, as described in this Act, it is inherently unfair for the government to continue to collect real property taxes on such land so unlawfully acquired, the frequent CH. 24 REAL PROPERTY TAX situation being that a private lot will be cut in half by a public highway but will still be taxed as though it were a complete lot without the highway.

(b)Exemption. The Director of Revenue and Taxation (the Director) shall forthwith remove from the real estate rolls all those pieces or parcels of what was private property that are used as the sites of government roadways or utility easements. All landowners whose real estate tax payments would be reduced by such removal may present to the Director on forms supplied by the Director, proof by way of affidavit or otherwise that part of their property upon which they are paying real property taxes is actually occupied by the government. Upon verification of the truth of such statements, the Director shall remove such government-occupied property from the taxpayers’ taxable property.