be posted in one public place in Agana and in at least one public place in each municipality on Guam.

The failure or neglect of the tax collector to publish or post such notice, or the fact that the assessee did not receive the tax bill or any similar notice, does not affect the validity of any proceeding to enforce collection of such tax.

Section 71. On the tax bill for tax sold property there shall appear in writing the fact that it has been sold for taxes.

Section 72. All property taxes shall be paid at the tax collector's office or at such other place or places as the tax collector may designate. Section 73. The tax collector shall mark the fact and date of payment on the roll opposite the name of the assessee, and shall give the person making payment a receipt written on the tax bill, or copy thereof, specifying the amount of the tax paid and the amount remaining unpaid.

Section 74. The tax collector is accountable to the Government of Guam for all moneys collected.

Section 75. All taxes due November 1, if unpaid, are delinquent December 5, of each year, at 5:00 o'clock p.m., and thereafter a delinquent penalty of 6% per annum attaches to them.

Section 76. All taxes due January 20, if unpaid, are delinquent April 20 of each year, at 5:00 o'clock p.m., and thereafter a delinquent penalty of 6% per annum attaches to them.

Section 77. If December 5 or April 20 falls on a day when the public offices of the Government of Guam are closed, the hour of delinquency is at 5:00 o'clock p.m. on the day next following when the public offices of the Government of Guam are open.

Section 78. After the second half of taxes on property is delinquent, the tax collector shall collect, as the cost of preparing the delinquent list, fifty cents on each assessment on the roll.

Section 79. After the first half of taxes on property is delinquent, the tax collector shall compute and enter on the roll the delinquent penalties against all taxes not marked paid.

Section 80. After the second half of taxes on property shall have become delinquent, the tax collector shall compute and enter on the roll the delinquent penalties and costs against all taxes not marked paid, and shall prepare a delinquent list. In numerical or alphabetical order, the delinquent list shall show the following information relating to each assessment of property, the taxes on which are delinquent:

(a) The assessee;

(b) The description of the property;

(c) The total amount due which is a lien on the property.

Section 81. The tax collector shall certify on the roll that all delinquent penalties and costs entered thereon are accurate and that all property on which taxes shall have been paid has been credited with such payment in the roll.

Section 82. The roll or delinquent list, as certified by the tax collector, showing unpaid taxes against any property is prima facie evidence of: (a) The assessment;

(b) The property assessed;

(c) The delinquency;

(d) The amount due and unpaid;

(e) Compliance with all forms of law relating to assessment and the levy of tax.

COLLECTION ON PART OF AN ASSESSMENT

Section 83. The tax on any parcel of real property may be paid separately from the whole assessment by paying the amount which bears the same proportion to all taxes which are a lien on the whole assessment as the valuation of such parcel bears to the valuation of all real property in the assessment.

Section 84. On such payment as mentioned in section 83, the tax collector shall make an entry on the roll opposite the assessment showing: (a) The property released from lien by separate payment of taxes; (b) The amount of taxes paid;

(c) The value of the remainder of the assessment;

(d) The balance payable on the assessment.

Section 85. Any person showing evidence by a deed, deed of trust, mortgage, or decree of court, of an interest in any parcel of real property, except possessory interest, which does not have a separate valuation on the roll, and who is not the owner or contract purchaser of the entire piece separately assessed, may apply to the tax collector to have the parcel separately valued on the roll for the purpose of paying current taxes.

Section 86. (a) The application described in section 85 shall be made after taxes are payable, before any payment of taxes has been made on the property, and before the last installment becomes delinquent. Said application shall be accompanied by an affidavit of interest and a fee of Five Dollars ($5.00) for each parcel to be separately valued.

(b) The assessor shall describe and place a separate valuation on each of the parcels. The sums of the valuation of the parcels shall equal their total valuation before separation.

(c) The assessor shall transmit the valuations to the officer having custody of the roll. This officer shall enter the descriptions and separate valuations on the roll as part of the original assessment. Section 60. The tax collector may in his discretion accept negotiable

ARTICLE VII

TAX SALES

PUBLICATION OF DELINQUENT LIST AND
NOTICE OF SALE

Section 87. Annually, on or before June 8, the tax collector shall publish the delinquent list of the property on which taxes, penalties and costs have been made. With the delinquent list the tax collector shall publish a notice, specifying:

(a) That unless the taxes, penalties and costs are paid the real property on which they are a lien will be sold;

(b) The time and place at which the property will be sold to the Government of Guam by operation of law.

Section 88. (a) The delinquent list and notice described in Section 87 shall be published once in a newspaper of general circulation in Guam and shall be posted in one public place in Agana and in one public place in each municipality in Guam.

(b) Immediately after the publication of the aforesaid notice, the tax collector shall file, with the Secretary of Guam, a copy of the publication and an affixed affidavit. The affidavit will show:

(1) That it is affixed to a true copy of the publication;

(2) The manner of giving notice.

The said affidavit is prima facie evidence of the facts stated therein.

SALE BY OPERATION OF LAW

Section 89. Not less than 21 or more than 28 days after the first publication of the delinquent list, at the times fixed in the publication, the real property on which all taxes, penalties and costs have not been paid, except tax sold property, shall by operation of law and the declaration of the tax collector be sold to the Government of Guam. The sale shall be in the tax collector's office.

Section 90. Until the time of sale the owner of any interest in the property may pay the amount due.

Section 91. If the tax collector observes before the sale that because of any error the property should not be sold, he shall not mark it sold to the Government. The property shall then be treated like property which escaped assessment for the year for which it was to have been sold.

Section 92. In appropriate columns on the delinquent roll, opposite each parcel sold, the tax collector shall enter the facts and date of sale and the amount for which the property was sold to the Government.

Section 93. Every person who commits an act tending permanently to impair the value of tax sold or tax deeded property is liable for any damages sustained by the Government because of this act.

If the act was done with intent to defraud the Government, such person shall be guilty of a misdemeanor.

Section 94. If the original sale to the Government is ever cancelled or held void, the property shall be treated for all purposes as if sold to the Government in the next subsequent year for which it would have been validly sold to the Government if it had not been tax sold property, and the records may be so stamped.

DEED TO THE GOVERNMENT

Section 95. If any tax sold property shall not have been redeemed within five years from the date of its sale to the Government, the tax collector shall make to the Government a deed to such property, which deed shall be numbered and recorded in the land records of the Department of Land Management. Such deed shall be acknowledged before the Secretary of Guam or before any officer authorized to take acknowledg

ments.

Section 96. The deed shall be in such form and substance as prescribed by the Attorney General and shall be signed by the tax collector.

Section 97. Such deed, duly acknowledged or proved, is conclusive evidence, except against actual fraud, of the regularity of all proceedings, from the assessment by the assessor to the execution of the deed, both inclusive.

Section 98. Such deed conveys to the Government the absolute title to the property described therein free of all encumbrances, but subject to the right of redemption.

Section 99. A proceeding based on an alleged invalidity or irregularity of any deed to the Government or any private purchaser, for taxes or assessments, heretofor or hereafter executed, or of any proceedings leading up to the execution of the deed, must be commenced within six months after the date of execution of deed or within six months after the effective date of this article, whichever is later.

TERMINATING RIGHT OF REDEMPTION

Section 100. (a) At least 21 days before a time to be fixed by him, the tax collector shall notify the person to whom the property was last assessed of intention to terminate the right of redemption.

(b) Such notice shall be given by personal service; provided, that said last assessee can be located by due diligence on Guam. In any event, the notice of termination of redemption shall be published once a week for three consecutive weeks in a newspaper of general circulation on Guam, shall be posted upon the property in which the right of redemption is being terminated, and shall be sent by registered mail to the last known address of the last assessee. Section 101. Such notice shall state that a deed to such property to the Government has been executed by the tax collector for the non-payment of Government taxes or assessments thereon, and that unless such property be redeemed from such sale to the Government on or before the time fixed, the right to redeem such property shall terminate. Such notice shall also contain a description of such property sufficient for identification.

Section 102. If such property be not redeemed within the time as specified, the tax collector shall stamp opposite the description of such property on each delinquent roll on which taxes are delinquent, the words "Redemption Terminated", together with the date thereof, and the right of redemption shall thereupon terminate.

Section 103. Proof of notice shall be made and filed with the Secretary of Guam in the manner provided in section 88 (b) hereof, with like effect.

Section 104. When such roll is stamped at such place, it is conclusive evidence of the proceedings taken to terminate the right of redemption. Section 105. A proceeding based on the alleged invalidity of irregularity of any proceeding had in terminating the right of redemption can only be commenced within six months after the date said property is so stamped.

ARTICLE VIII

REDEMPTION

REDEMPTION GENERALLY

Section 106. Until the right of redemption shall have terminated, tax

sold, or tax deeded property may be redeemed by the owner or his successor in interest.

Section 107. The amount necessary to redeem is the sum of the following:

(a) The amount of sold taxes;

(b) The delinquent penalties and costs for the year of sale to the Government;

(c) Redemption penalties.

Section 108. Redemption penalties are the sum of the following:

(a) One-half of one per cent a month beginning July 1 of the year of sale to the Government on the amount of sold taxes at the time of sale;

(b) One-half of one per cent a month beginning July 1 of each subsequent year on the unpaid taxes for which the property would have been sold to the Government in that year if there had not been a previous sale.

Section 109. Application to redeem shall be made to the tax collector, who shall then prepare in triplicate estimates of the amount necessary to redeem.

Section 110. Payment of the amount necessary to redeem shall be made to the Treasurer of Guam and receipt shall be endorsed in each copy of the estimate. The Treasurer shall deliver one copy of the receipt to the redemptioner and file one in his office, and deliver one to the Secretary of Guam.

Section 111. Opposite the description of the property on the delinquent roll on which property appears, the tax collector shall note the fact and date of redemption.

REDEMPTION OF PART OF AN ASSESSMENT

Section 112. Any parcel of tax sold property contained in an assessment, and having a separate valuation on the roll for the year of sale to the Government and all subsequent rolls, may be redeemed separately from the whole assessment as provided hereinafter.

Section 113. The amount of sold taxes on the parcel is the amount which bears the same proportion to the amount of sold taxes on the whole assessment as the valuation of such parcel bears to the valuation of all real property in the assessment.

Section 114. The amount necessary to redeem any parcel is the sum of the following:

(a) The amount of sold taxes on the parcel;

(b) Redemption penalties computed on the amount of sold taxes

on the parcel;

(c) Delinquent penalties and costs for the year of sale to the Government as if the parcel were the entire assessment.

Section 115. On such redemption, the tax collector shall make an entry opposite the assessment on the roll on which the property was sold showing:

(a) The parcel released from lien by separate redemption;

(b) The portion of the amount of sold taxes paid;

(c) The valuation of the remainder of the assessment;