Correction of Roll

Errors in the roll, or the delinquent list, or in any tax proceeding, may be corrected by the tax collector, with the written approval of the Attorney General, at any time after the assessment and equalization period and before the sale to the government for taxes. If any such correction will increase the amount of taxes due, five

(5)days notice thereof, personally or by mail, or if the assessee cannot by reasonable diligence be found in Guam, by posting in one public place in Hagåtña and in one place on the property concerned, shall be given the assessee, and he shall be given an opportunity for a hearing before the tax collector before the change is made.