11 GCA § 24708: Same: Effect.

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.