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11 GCA § 24319

Same

Guam Code AnnotatedTitle 11 — Finance and Taxation
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Whenever property, which has been deeded to the government for taxes and is not on the current roll by reason of CH. 24 REAL PROPERTY TAX the termination of the right of redemption, is sold to a private purchaser, the property shall not be entered on the current roll, but shall be assessed on the next succeeding roll.

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