Taxes on real estate; liens; sale of realty.
Section 27
SEC. 27. Taxes on real estate; liens; sale of realty.—Taxes and Taxes penalties assessed against realty shall constitute a lien thereon, which lien shall be superior to all other liens, mortgages, or incumbrances of any kind whatsoever; shall be enforceable against the property whether in the possession of the delinquent or any subsequent owner, and can only be removed by the payment of the tax and penalty. The lien for the taxes shall attach to the real properly from the first day of March of the year in which the taxes are due. In addition to the last-mentioned procedure the city treasurer may, upon the warrant of the certified record required in section twenty-six, on or after the first day of October following delinquency, advertise the real estate of the delinquent for sale, or so much thereof as may be necessary to satisfy all public taxes upon said property as above, and costs of sale, for a period of thirty days. This provision shall be retroactive so far as to apply to all taxes heretofore assessed in the portion of the township of Baguio included within the corporate limits of the city of Baguio, but not collected. The advertisement shall be by posting a notice at the main entrance of the municipal building and in a public and conspicuous place on or adjacent to the real estate, and by publication once a week for three week's in a newspaper of general circulation published in the city, if any there be. The advertisement shall contain a statement of the amount of the taxes and penalties so due and the time and place of sale, the name of the taxpayer against whom the taxes are levied, and a short description of the land to be sold. At any time before the day fixed for the sale the taxpayer may discontinue all proceedings by paying the taxes, penalties, and costs to the city treasurer. If he does not do so the sale shall proceed and shall be held either at the main entrance of the municipal building be premises to be sold, as the city treasurer may determine. Within five days after the sale the city treasurer shall make return proceedings and spread it on his records. The purchaser at the sale shall receive a certificate from the city treasurer from lowing the proceedings of the sale, describing the stating the name of the purchaser, and setting out the exact amount of all public taxes, penalties and costs. Any surplus remaining after paying all public taxes, penalties and costs due, shall he paid to the owner of the property.