11 GCA § 24305

Same: Assessment

Guam Code AnnotatedTitle 11 — Finance and Taxation

CH. 24 REAL PROPERTY TAX Annually, on or before the first day of September, the assessor shall ascertain all the taxable property in Guam and shall assess it to the persons owning or claiming it on the first Monday in March of that year at the value as determined in accordance with § 24306.

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