11 GCA § 24901: Cancellation of Tax, Penalty or Costs.

(a) All or any portion of any tax, penalty or costs may be cancelled by the tax collector, with the written approval of the Attorney General, if it was levied:

(1) More than once;

(2) Erroneously or illegally;

(3) On a portion of an assessment in excess of the value of the property by reason of the assessor’s clerical error;

(4) On improvement which did not exist on the lien date;

(5) On property sold for taxes if included in the amount for which such property was sold, or from which it was required to be redeemed.

(b) The correct amount due on the assessment shall be paid before the tax is cancelled.