Same: Notice

(a)Upon the preparation of the tax bills as specified in § 24616, the tax collector shall prepare a notice stating when, where, and from whom the assessee may obtain the tax bills. Such notice shall be published once in a newspaper of general circulation in Guam and shall be posted in one public place in Hagåtña and in at least one public place in each municipality in Guam.

(b)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 property tax or any proceeding to endorse collection of such tax.