redeemed, and the same shall th ereafter be free from the lien of such taxes and penalties. [1793-1.] SECTION  2472 . Deed to Purchaser of Real Estate on Failure to Redeem . — In case the taxpayer shall not redeem the realty sold as above provided within one year from the date of sale, the city assessor and collector shall, as grantor, execute a deed in form  and effect sufficient to convey to the purchaser so much of the real estate against which the taxes have been assessed as has been sold, free from all liens of any kind whatsoever, and the deed shall succinctly recite all the proceedings upon which the val idity of the sale depends. [1793-1.] SECTION  2473 . Real Estate Forfeited to City if No Bidder . — In case there is no bidder at the public sale of such realty who offers a sum sufficient to pay the taxes, penalties, and costs, the city assessor and collector shall declare the real estate forfe ited to the city, and shall make, within two days thereafter, a return of his proceedings and the forfeiture, which shall be spread upon the records of his office. [1793-1.] SECTION  2474 . Deed to City if Forfeited Real Estate Not Redeemed. — Within one year from the date of such forfeiture thus declared the taxpayer, or anyone for him, may redeem said realty as above provided in cases where the same is sold. But, if the realty  is not thus redeemed within the year, the forfeiture shall become absolute and the city assessor and collector shall execute a deed, similar in form and having the same effect as the deed required to be made by him in case of a sale, conveying the real est ate to the city. The deed shall be recorded as required by law for other real estate titles and shall then be forwarded through the mayor to be filed with the secretary of the Municipal Board, who shall enter it in his record of city property. [1793-1.] SECTION  2475 . Tax to Constitute Indebtedness of Taxpayer . — The assessment of a tax shall constitute a lawful indebtedness from the taxpayer to the city which may be enforced by a civil action in any court of competent jurisdiction, and this remedy shall b e in addition to all the other remedies provided by law. [1793-1.] 745 Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011