11 GCA § 24810: Auction of Unpaid Real Property Taxes.

Upon the expiration of the redemption period pursuant to § 24809, the government of Guam, by acknowledgement before the Tax Commissioner of Guam, or before any officer authorized to take acknowledgement, may place the property for public auction for sale. When such property is auctioned and sold, any amount received in excess of the amount of delinquent taxes assessed on such property shall be paid to the owner of record of such property as determined immediately prior to tax deeding to the government.