becoming delinquent, the provincial treasurer shall immediately cause notice of that fact to be posted at the main entrance of the provincial building and of all municipal buildings and in a  public and conspicuous place in each barrio. [82-75; 1139-2; 1791-16.] Such notice shall specify the date upon which the tax became delinquent and shall state that personal property is subject to seizure to effect payment. It shall also state that, at any time before the seizure of personal property, within six months from da te of delinquency, payment may be made with penalty of twenty per centum, and after six months from such date with penalty of forty per centum of tax, and further, that one year from the date of delinquency, unless the tax and penalties be sooner paid or t he tax shall have been judicially set aside, the delinquent real property will be forfeited and escheat to the Government, that the delinquent owner will then be dispossessed and all occupants and tenants on the property will be ejected, and that thereafter  the full title will be and remain in the Government. DaESIC [82-78; 1139-1; 1791-18.] S ECTION  459 . Distraint of Personal Property . — After delinquency in the payment of the real-property tax has occurred, the provincial treasurer or his deputy, if desirous of enforcing payment by distraining the personal property of any delinquent person or  persons, shall issue a duly authenticated certificate, based upon the records of his office, showing the fact of delinquency and the amounts of tax and penalty due from such delinquent or each of them. This certificate shall be sufficient warrant for the  seizure of any non-exempt personal property belonging to the delinquent or delinquents in question; and such process may be executed by the provincial treasurer, his deputy, or other officer authorized to execute legal process. [82-75; 1791-16.] S ECTION  460 . Property Exempt from Distraint or Levy . — The following property shall be exempt from distraint and from the levy of attachment or execution for delinquency in the payment of the real-property tax: ( a ) Tools and implements necessarily used by the debtor in his trade or employment. ( b ) One horse or cow, or carabao, or other beast of burden, such as the debtor may select, and necessarily used by him in his ordinary occupation. Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 145