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11 GCA § 24320

Assessment Roll: Content

Guam Code AnnotatedTitle 11 — Finance and Taxation
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The assessor shall prepare an assessment roll in which shall be listed all property which it is the duty of the assessor, to assess. In addition to any other matters provided herein, the assessment roll shall show:

(a)The name and address, if known, of each assessee;

(b)The description of the property;

(c)The cash value of the property.

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