{"data":{"id":"us-gu/11-gca-24906","jurisdiction":"us-gu","citation":"11 GCA § 24906","heading":"Refunds.","body":"The tax collector shall, with the written approval of the Attorney General, refund any taxes, penalties or costs if they were:\n(a) Paid more than once;\n(b) Erroneously or illegally collected;\n(c) Paid on an assessment of improvements which did not exist on the lien date.","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":"ec78c3f72a2d36b721bb59da51a7a1a66d782338794ad392f02b6d4f08f3bc9b","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-24905","next":"us-gu/11-gca-24907"},"notice":"GroundRules: Original legal text. Not legal advice."}