{"data":{"id":"us-gu/11-gca-24905","jurisdiction":"us-gu","citation":"11 GCA § 24905","heading":"Cancellation of Tax Deed.","body":"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 collector shall note it on the roll. When a deed is cancelled, a memorandum of cancellation, signed by the tax collector, shall be filed in the land records of the Department of Land Management.","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 24: Real Property Tax","ARTICLE 9: ADJUSTMENTS, CORRECTIONS AND REFUNDS"],"source_url":"https://col.guamcourts.gov/sites/default/files/11gc024_Q.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:13:38Z","sha256":"c51813d871fd635e923aa519a4ae817007d9bb2f25235e7353b12091aa5a7371","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-24904","next":"us-gu/11-gca-24906"},"notice":"GroundRules: Original legal text. Not legal advice."}