amount of taxes due  together with all penalties and costs accrued by reason of delinquency  and require him to eject  from the said property all tenants or occupants thereof. The municipal president upon receiving such certificate shall immediately cause all tenants or occupants to be ejected from the property in question and kept therefrom by the municipal police  and to  that end may employ such force as may be necessary. IaAScD [82-79; 1791-19.] S ECTION  471 . Repayment of Excessive Collections . — When it appears that an assessment of real property was erroneous and unjust when made and the same is reduced more than twenty-five per centum because of such error or injustice  and not by reason of dama ge incurred or deterioration suffered by such property subsequently to the date of original assessment  the taxpayer shall be entitled to the proper credit for taxes and penalties already actually paid by him in excess of the amount which he should have pa id upon proper assessment  such credit to be applicable only to the payment of real-property taxes or penalties due or to become due from such taxpayer upon the same property or other real property belonging to him in the same municipality. aHCSTD Timely notice shall be given by the provincial treasurer to every taxpayer whose assessment is so reduced and he shall be furnished a nontransferable certificate showing the amount of credit to which he is entitled for payments already made and the conditi ons under which such credit may be applied as above provided. SDIaHE If no taxes shall have been paid upon the original assessment  the taxpayer shall be allowed sixty days after notice of such reduction within which to pay the proper tax upon the reduced assessment  without penalty. But upon his failure to pay the same wit hin said period all the penalties provided by law shall attach as of the date upon which the taxes became delinquent upon the original assessment. ECDHIc [1943-3] [1943-4.] [1943-1  2.] S ECTION  472 . Remission of Tax by Provincial Board.  — In case of a general failure of crops or similar widespread disaster  the provincial board of any Copyright 2012 CD Technologies Asia  Inc. and Accesslaw  Inc. Philippine Law Encyclopedia 2011 149 Miscellaneous Provisions ARTICLE  V