11 GCA § 24601

Tax Collector

Guam Code AnnotatedTitle 11 — Finance and Taxation

(a)The Director of Revenue and Taxation shall be ex-officio tax collector and shall collect all property taxes.

(b)The Director of the Department of Revenue and Taxation shall be authorized to administratively take action to collect and resolve delinquent property taxes subject to regulations duly adopted pursuant to the Administrative Adjudication Law.

§ The story of this section

Enacted by P.L. 32-218 § 8 — introduced as Bill 413-32 · introduced by Michael T. Limtiaco

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