11 GCA § 24911: Payment of Tax on Other Than Property Intended.

(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 to the intended property at any time prior to the sale of the property to the government.

(b) The person seeking such transfer must file with the tax collector an affidavit setting forth the facts claimed to warrant the transfer.

(c) If the transfer is made, the affidavit is a public record and reference to it shall be entered on the roll opposite the unintended property.

(d) Notice of the proposed transfer shall be posted at three (3) public places in Hagåtña at least five (5) days before the transfer is made.