( c ) the proceeds of all delinquent taxes and penalties , as well as the income realized from the use , lease or other disposition of real property acquired by the province or city at a public auction in accordance with the provisions of this code , and the proceeds of the sale of the delinquent real property or , of the redemption thereof shall accrue to the province , city or municipality in the same manner and proportion as if the tax or taxes had been paid in regular course .