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11 GCA § 24410

Action by Assessor

Guam Code AnnotatedTitle 11 — Finance and Taxation
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The assessor shall examine each claim for exemption filed with him and shall allow the same if found to be in accordance with law. In every case the property shall be assessed, notwithstanding that the exemption may eliminate any tax.

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