Inclusion of Parcels in Real Estate Tax Roll

21 GCA § 681406 — under Use and Development of Government and Other Land.

21 GCA § 681406

Because of the government’s failure to utilize the parcels identified herein as part of a government facility, inclusive of roadways and utility easements, the Director of Land Management shall transmit to the Director of Revenue and Taxation those parcels identified herein for inclusion in the real estate tax rolls. Upon verification, the Director of Revenue and Taxation shall include the parcels back into the real estate tax rolls and shall be applied prospectively and not retroactively.