[1689-3.] S ECTION  2355 . Time for Payment of Tax. —  The real-property tax may be paid between February fifteenth and July thirty-first of each year, on a day or days during each month to be fixed by the provincial treasurer. [1397-55.] S ECTION  2356 . Delinquency. —  Any person who shall fail to pay said tax in full on or before the thirty-first day of July of each year shall be deemed delinquent, after such delinquency shall have been adjudged, upon due notice to the alleged delinquent, by  the township court. [1397-56; 1689-4.]  If any taxpayer shall fail to pay the delinquent taxes adjudged against him within twenty-four hours after judgment, he shall be made to satisfy the amount due by labor upon public works within the township at a rate per day to be fixed by the provincial b oard, with the approval of the Department head first had, either performing such work in person or providing a substitute to perform it; but at any time after he or his substitute shall have begun work he may secure release from obligation to work by payme nt of the amount of the tax originally due in full. cDCIHT [2416-1.] S ECTION  2357 . Lien of Tax. —  From the first day of January of the year in which the real-property tax accrues, it shall constitute a lien upon the property subject to the tax. Said lien shall be superior to all other liens, mortgages or encumbrances; 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 taxes and penalties. DITEAc S ECTION  2358 . Remedy by Civil Action. — The assessment of the real-property tax shall constitute a lawful indebtedness from the taxpayer to the township, which may be enforced by a civil action in any court of competent jurisdiction, and this remedy shall  be in addition to all the other remedies provided by law. [2416-1.]  S ECTION  2359 . Authority of Provincial Board to Abrogate Tax Imposed in this Article. —  The provincial board of any province wherein the provisions of this article are in force shall have power, at any time, to declare that, commencing with the first day of  January next thereafter ensuing, the tax hereinabove imposed Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 696