Act amending Title 11 of the Guam Code (P.L. 27-21).
An Act to amend §24306 of Title 11, Guam Code Annotated, relative to the valuation of real property in Guam and to add a new §24102(l) to Title 11, Guam Code Annotated, relative to certification of the aggregate tax valuation of the property in Guam.
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LEX-FAOC068374
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This Act prescribes that, in the event that certification of the aggregate tax valuation of the property in Guam, as set forth in §11 of the Organic Act of Guam (48 U.S.C. §1423a)is required, then the aggregate tax valuation of the property in Guam shall be certified as being one hundred percent of the appraised value of the property on Guam based on the last completed valuation conducted pursuant to section §24306, Title 11 of the Guam Code, as supplemented by the annual adjustments.
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