(b) The Director of the Department of Revenue and Taxation shall be authorized to administratively take action to collect and resolve delinquent property taxes subject to regulations duly adopted pursuant to the Administrative Adjudication Law.

SOURCE: GC § 19353. Subsection (b) added as uncodified law by P.L.
32-218:8 (Dec. 29, 2014), and codified to this section by the Compiler.

2015 NOTE: Subsection designations were added to adhere to the Compiler’s alpha-numeric scheme in accordance to the authority granted by 1 Guam Code Ann. § 1606.