provided for municipal taxation shall be open to a taxpayer who disputes the legality of the provincial taxes. All the provisions of law for the assessment of the value of taxable property, for the enf orcement of the collection of taxes and the forfeiture of property for delinquent taxes together with the redemption of land and the remedies therein provided for alleged unjust taxes, shall apply to the collection and enforcement of provincial taxes, inc luding the provision for penalties, and the municipal and provincial taxes may be collected in one legal proceeding in the name of the provincial treasurer for the use of the municipality and the province. [2408-35.] SECTION  2599 . Procedure in General . — The following shall be the general procedure in removal and suspension of provincial and municipal officers and employees: cCTESa ARTICLE  VI Suspensions and Removals ( a ) Provincial officers . — Provincial officers may be suspended and removed for cause by the department governor in accordance with the provisions of subsection ( g ) of section two thousand five hundred and seventy-one hereof. The action of the department g overnor removing a provincial officer may be reviewed by the Governor-General upon appeal filed by the respondent officer. ( b ) Provincial employees . — Provincial employees other than officers may be suspended by the provincial governor and removed by the majority vote of the provincial board, from whose decision an appeal shall lie to the department governor. cDHCAE ( c ) Municipal officers . — Municipal officers and chiefs of police may be suspended by the provincial governor and removed by the majority vote of the provincial board. In case of removal, the respondent municipal officer shall be entitled to an appeal to t he department governor whose decision shall be final. aEHASI ( d ) Municipal employees . — Municipal employees other than officers may be suspended by the municipal president and removed by the majority vote of the municipal council, except clerks of the municipal treasurer who may only be suspended by the latter. In case of removal, the respondent municipal employee may appeal to the provincial board whose decision shall be final. 817 Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011