Sale by Operation of Law

(a)Not less than twenty-one

(21)nor more than twenty-eight

(28)days after the first publication of the delinquent list, at the time fixed in the publication, the real property on which all taxes, penalties and cost 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.

(b)The sale shall be in the tax collector’s office.