the Government of the Philippines, City Charter of Zamboanga
“ Section 29 — Taxes on Real Estate: Sale of Realty. Taxes and penalties assessed against realty shall constitute a lien, which lien shall be superior to all other lines, mortgages, or circumstances of any kind whatsoever; shall be enforceable against the property whether in the possession of the delinquent or any subsequent owner, and can only be removed by the payment of the tax and penalty. The lien for the taxes shall attach to the real property from the first day of March of the year in which the taxes are due. ”
