If the action of the municipal council should be unfavorable to the taxpayer and the latter should indicate a desire to have the assessment reviewed by the provincial board, all the papers in the case shall, within ten days, be likewise forwarded as in the  preceding paragraph provided. aIEDAC Any assessment changed by the municipal council and acquiesced in by the parties shall be certified to the provincial treasurer. aHTEIA [2238-6, 1C.] S ECTION  450 . Review by Provincial Board.  — A provincial board shall have the power to review assessments made under the provisions of this chapter, whether brought before it in the manner provided in the preceding section or taken up by the board of its ow n motion. Any assessment found to be unjust, erroneous, or unlawful shall be by it revised and altered so far as may be necessary to correct the same and bring it into conformity with the provisions of law. [2238-10.] S ECTION  451 . Review by Executive Secretary . — From the action of the provincial board upon any assessment, either the owner of the property or the municipal council of the municipality wherein the property is situated may take an appeal to the Executive Se cretary who shall exercise a power of final revision and correct any defect with regard to legality or fairness found in the assessment. CHcETA [2238-10.] Collection of Tax and Remedies for Enforcement Thereof  S ECTION  452 . Date of Accrual of Tax — Lien of Tax . — The real property tax for any year shall become due and payable on the first of January and from the same date said tax and all penalties subsequently accruing thereto shall constitute a lien upon the pr operty subject to such tax. TcSAaH Said lien shall be superior to all other liens, mortgages, or incumbrances of any kind whatsoever, 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 th e payment of the taxes, penalties, and costs. TCIEcH [82-74, 77; 83-17; 374-1 ( b ); 1482-2 ( h ); 1791-15, 17.] S ECTION  453 . Term Specially Fixed for Collection of Tax . — The ARTICLE  IV Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 143