Guam § 69125 - Election to Amortize Special Assessment.
Full text of Guam Guam Code Annotated § 69125 — Election to Amortize Special Assessment., with citation guidance and answers to common questions.
§ 69125. Election to Amortize Special Assessment.
The taxpayer may, on or before the date when the first half of property
taxes is due, elect to pay in annual installments the amount of the special
assessment in either five (5) or ten (10) years, or pay the same in full as
other property tax within the year. If the taxpayer elects to pay in
installments, the tax collector shall collect the amount due in accordance
with such election and credit each payment to the special assessment
portion of the tax bill and after each installment show the balance of the
assessment. Thereafter, the unpaid balance and the annual installment shall
not be construed as preventing the owner of land subject to the assessment
from paying the unpaid balance at any time. All special assessment
collection including interest and penalties shall be credited as per § 69124.
Source: official Guam text · Last verified 2026-08-27
Frequently Asked Questions About Guam § 69125
What does Guam Code Annotated § 69125 cover?
Section 69125 ("Election to Amortize Special Assessment.") 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 § 69125?
A common citation format is "Guam Code Annotated § 69125" (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 § 69125 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.