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59 chapters · 1,237 sections in this title.
11 GCA § 24904 Same
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With the written approval of the Attorney General, the tax collector, if all proceedings leading up to a sale or deed to the government have been correct, may correct a misstatement of fact or clerical error in: COL 2026-05-05 (a) The entry of a sale to the government by a new en…
11 GCA § 24905 Cancellation of Tax Deed
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If the property is sold or deeded to the government for taxes, and the taxes have been paid or legally cancelled or were not legally a lien on the property, the sale and deed may be cancelled by the tax collector. Where a tax or sale or deed is legally cancelled, the tax collecto…
11 GCA § 24906 Refunds
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The tax collector shall, with the written approval of the Attorney General, refund any taxes, penalties or costs if they were: (a) Paid more than once; (b) Erroneously or illegally collected; (c) Paid on an assessment of improvements which did not exist on the lien date. SOURCE: …
11 GCA § 24907 Same: Limitation
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No refund shall be made unless written application therefor is filed with the tax collector within three (3) years after payment was made; provided, however, if the refund claim is based upon an error made by the government of Guam resulting in an over assessment of the real prop…