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21 GCA § 60609

Addition to Assessment Roll

Guam Code AnnotatedTitle 21 — Real Property
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An itemized listing of the survey liens resulting from the provisions of the immediately preceding sections of this Article shall be forwarded to the Assessor who shall add the amount of each survey lien as a special assessment on the tax list of the owner COL 7/27/2023 CH. 60 LAND MANAGEMENT or owners of the surveyed land on the next assessment roll prepared after completion of the survey. This special assessment shall be entered as a separate item. The amount so entered shall not be subject to change by the Board of Equalization but said Board may correct the roll as to clerical errors or omissions.

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