Levy on real estate.
Section 324
SEC. 324. Levy on real estate. — Real property may be levied upon before, simultaneously, or after the distraint of personal property belonging to the delinquent to this end any internal-revenue officer designated by the Collector of Internal Revenue shall prepare a duly authenticated certificate showing the name of the taxpayer and the amounts of the tax and penalty due from him. Said certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate a description of the property upon which levy is made. At the same time written notice of the levy shall be mailed to or served upon the delinquent or, if he be absent from the Philippines, to his agent or the manager of the business in respect to which the liability arose, or, if there be none such, to the occupant of the property in question.