Upon Acceptance by the landowner of the estimate and his execution of an agreement to pay the cost thereof, then the Guam Surveyor shall proceed with the survey. Upon completion thereof he shall record the survey map and give copies thereof to the landowner, together with a record of the cost thereof. Said account of the cost shall also be recorded and shall become a lien upon the land surveyed, payable and collectible as taxes under the provisions of Chapter 24, 11 GCA Finance and Taxation. SOURCE: GC § 13974. 2017 NOTE: Reference to “territorial” removed and/or altered to “Guam” pursuant to 1 GCA § 420.