There is created in the government of Guam a Board of Equalization. The Board is composed of five (5) members appointed by the Governor, by and with the advice and consent of the Legislature, for terms of four (4) years; provided however, that of the members first appointed, three (3) shall be appointed for terms of two (2) years. SOURCE: GC § 19331.
Board of Equalization: Creation
11 GCA § 24501, under Real Property Tax.
11 GCA § 24501