11 GCA § 24706: Same.

After the second half of taxes on property shall have become delinquent, the tax collector shall compute and enter on the roll the delinquent penalties and costs against all taxes not marked paid, and shall prepare a delinquent list. In numerical or alphabetical order, the delinquent list shall show the following information relative to each assessment of property, the taxes on which are delinquent;

(a) The assessee;

(b) The description of the property;

(c) The total amount due which is a lien on the property.