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11 GCA § 24204

Same: Removal

Guam Code AnnotatedTitle 11 — Finance and Taxation
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For tax years prior to 2014, after thirty

(30)years succeeding the time, heretofore and for tax years after 2013, after ten

(10)years succeeding the time, hereafter, when any tax becomes a lien, if the lien has not been otherwise removed, then the lien ceases to exist and the tax is conclusively presumed to have been paid. The tax collector shall mark the tax paid in the records.

§ The story of this section

  1. Amended by P.L. 32-218 § 3 — introduced as Bill 413-32 · introduced by Michael T. Limtiaco

Reconstructed from the Guam Code Annotated. For the authoritative version, see the official PDF.