SECTION  2476 . Provisions Relating to Suits Assailing Validity of Tax . — No court shall entertain any suit assailing the validity of a tax assessed under this article until the taxpayer shall have paid, under protest, the taxes assessed against him, nor sha ll any court declare any tax invalid by reason of irregularities or informalities in the proceedings of the officers charged with the assessment or collection of the taxes, or of a failure to perform their duties within the times herein specified for their  performance, unless such irregularities, informalities, or failures shall have impaired the substantial rights of the taxpayer; nor shall any court declare any tax assessed under the provisions of this article invalid except upon condition that the taxpay er shall pay the just amount of his tax as determined by the court in the pending proceeding. [1793-1.] SECTION  2477 . Provisions Relating to Suits Assailing Validity of Tax Sale . — No court shall entertain any suit assailing the validity of a tax sale of real estate under this article until the taxpayer shall have paid into the court the amount for which the  real estate was sold, together with interest at the rate of fifteen per centum per annum upon that sum from the date of sale to the time of instituting suit. The money so paid into court shall belong to the purchaser at the tax sale if the deed is declare d invalid, and shall be returned to the depositor should he fail in his action. Nor shall any court declare any such sale invalid by reason of any irregularities or informalities in the proceedings of the officer charged with the duty of making the sale or  by reason of failure by him to perform his duties within the time herein specified for their performance, unless such irregularities, informalities, or failures shall have impaired the substantial rights of the taxpayer. [1793-1.] SECTION  2478 . One-Fourth of Real Estate Tax to be Devoted to Schools . — One-fourth of all moneys realized from the real-estate tax herein provided for shall be devoted exclusively to the support of free public primary schools of the city, and to the erecti on and maintenance of suitable school buildings. The Municipal Board may, however, appropriate from the general resources of the city additional funds for the support of such schools and the maintenance of such buildings. [183-59.] ARTICLE  XII Special Assessments for Public Improvements Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 746