Terms Used In 11 Guam Code Ann. § 24906

  • Lien: A claim against real or personal property in satisfaction of a debt.
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: GC § 19422.