Title 11 — Finance and Taxation
59 chapters · 1,261 sections in this title.
11 GCA § 24909 Payment Under Protest
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When taxes are payable, any assessee may pay the tax under protest, and payment under protest shall not be deemed voluntary. The protest shall be in writing, in such form as the tax collector may prescribe, and shall specify the grounds on which the tax or assessment is claimed t…
11 GCA § 24910 Same: Action to Recover
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Within six (6) months after payment under protest, the person who made the payment, or his personal representative, guardian, or heir, may bring an action in the Superior Court against the government to recover the tax paid under protest. Payment of the amount of any judgment for…
11 GCA § 24911 Payment of Tax on Other Than Property Intended
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COL 2026-05-05 (a) If a person by mistake pays a tax on other than the property intended and by substantial evidence convinces the tax collector that the payment was intended for another property, the tax collector may cancel the credit on the unintended property and transfer it …
11 GCA § 24912 Same
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If the amount paid is less than the amount due on the intended property, the balance must be paid before the transfer is made. If the amount paid is more than the amount due, the tax collector shall refund the excess. SOURCE: GC § 19428.
11 GCA § 24913 Same
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If the delinquent list is ready for publication or has been published, and, as a result of the transfer, the unintended property should be included in the delinquent list, the cost of advertising the unintended property shall be paid by the person applying for the transfer. SOURC…