Collection of real property tax through the courts.
Section 82
SEC. 82. Collection of real property tax through the courts.—The delinquent real property tax shall constitute a lawful indebtedness of the taxpayer to the province or city and collection of the tax may be enforced by civil action in any court of competent jurisdiction. The civil action shall be filed by the Provincial or City Fiscal within fifteen days after receipt of the statement of delinquent certified to by the provincial or city treasurer. This remedy shall be in addition to all other remedies provided by law.