Guam § 4301 - Tax-exempt Property.
Full text of Guam Guam Code Annotated § 4301 — Tax-exempt Property., with citation guidance and answers to common questions.
§ 4301. Tax-exempt Property.
COL070307
The following-named properties shall be exempt from taxation: all
public property; all buildings, together with the land on which they sand,
used exclusively for purposes of education, religion or officially approved
charities; but this exemption shall not include residences or other property
belonging to or occupied by persons thus engaged, except the buildings and
grounds that are actually and exclusively used for the purposes
aforementioned, and parsonages and convents, including the land on which
they stand, which lie adjacent to missions used exclusively for religious
purposes, and such missions and parsonages combined. A reasonable
amount of all land set aside and exclusively used for cemetery purposes
shall also be exempt from taxation: Provided, that such lands have been
approved by the government and have been duly registered for such
purpose.
Frequently Asked Questions About Guam § 4301
What does Guam Code Annotated § 4301 cover?
Section 4301 ("Tax-exempt Property.") is part of the Guam Code Annotated, the codified statutory law of Guam. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Guam § 4301?
A common citation format is "Guam Code Annotated § 4301" (Guam). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Guam law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Guam official source linked on this page or consult a licensed Guam attorney.
How does Guam § 4301 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Guam can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Guam.