Explain this following about local government taxation

Remedies to Taxpayers Section 195 of the Local Government Code (LGC) of 1991 provides a remedy for protesting an assessment of local taxes. Under this provision: 1.) A taxpayer may file a written protest with the local treasurer within sixty (60) days from the receipt of the notice of assessment. 2.) The local treasurer will then decide the protest within sixty (60) days from the time of its filing. 05 Remedies 66 Remedies to Taxpayers 3) If the local treasurer finds the protest to be wholly or partly meritorious, he will issue a notice but if he finds the assessment to be wholly or partly correct, he shall deny the protest wholly or partly. 4) The taxpayer will have (30) days from the receipt of the denial of the protest or from the lapse of the (60)-day period within which to appeal with the court of competent jurisdiction, otherwise the assessment becomes conclusive and unappealable. 05 Remedies 67 Remedies to Taxpayers Under Section 196 of the same code - taxpayer may claim for the refund or credit of any tax, fee, or charge erroneously or illegally collected within two (2) years from the date of the payment of such tax, fee, or charge. The two-year prescriptive period applies to both administrative claim with the local treasurer and before the courts.Remedies to Taxpayers Two conditions for refund in case the taxpayer had received an assessment: 1. Pay the tax and administratively assail the assessment before the local treasurer within 60 days from receipt thereof. The taxpayer cannot choose to pay the assessment and seek a refund at any time within the full period of two years from the date of payment. 2. Bring an action in court within thirty (30) days from decision or inaction by the local treasurer, whether such action is denominated as an appeal from assessment and/or claim for refund of erroneously or illegally collected tax. 05 Remedies 69 Remedies to Taxpayers (Collection of Real Property Tax) Local Governments Lien. - The basic real property tax and any other tax levied under this Title constitutes a lien on the property subject to tax, superior to all liens, charges or encumbrances in favor of any person, irrespective of the owner or possessor thereof, enforceable by administrative or judicial action, and may only be extinguished upon payment of the tax and the related interests and expenses. Levy on Real Property - After the expiration of the time required to pay the delinquent tax or delinquent revenue, real property may be levied upon, before simultaneously or after the distraint of personal property belonging to the delinquent. 05 Remedies 70