11 GCA § 24708
Same: Effect
View official PDF ↗The roll or delinquent list is 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. CH. 24 REAL PROPERTY TAX
Reconstructed from the Guam Code Annotated. For the authoritative version, see the official PDF.