Date of accrual of tax.
Section 56
SEC. 56. Date of accrual of tax.—The real property tax for any year shall attach and become due and payable on the first day of January and from the same date said tax and all penalties subsequently accruing thereto shall constitute a lien upon the property subject to such tax. Said lien shall be superior to all other liens, mortgages, or encumbrances of any kind whatsoever; shall be enforceable against the property whether in the possession of the delinquent or any subsequent owner or possessor, and shall be removable only by the payment of the delinquent taxes and penalties. The real property tax on properties actually, directly, and exclusively used for educational purposes as provided under Presidential Decree No. 261 shall begin to accrue on January 1, 1975.