21 GCA § 69123
Addition to Assessment Roll
View official PDF ↗An itemized listing of the assessments approved shall be forwarded to the assessor who shall add the total amount of each assessment as a special assessment on the tax list of the owner or owners of the land within the improvement district on the next assessment roll prepared after creation of the district. The 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 for clerical errors or omissions.
§ The story of this section
- Amended by P.L. 14-76 (bill & sponsor pending — earlier Legislature not yet ingested)
Reconstructed from the Guam Code Annotated. For the authoritative version, see the official PDF.