Section 1
SECTION 1. All unpaid taxes on machinery attached to and forming a part of real estate which accrued prior to January first, nineteen hundred and twelve, are hereby remitted.
Act No. 2171 — An Act Remitting Certain Unpaid Land Taxes.
Data as of July 4, 2026 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
SECTION 1. All unpaid taxes on machinery attached to and forming a part of real estate which accrued prior to January first, nineteen hundred and twelve, are hereby remitted.
SEC. 2. No tax shall be levied upon agricultural machinery attached to and a part of real estate unless it exceeds in value two hundred pesos.
SEC. 3. The public good requiring the speedy enactment of this bill, the same shall take effect on its passage, in accordance with section one of Act Numbered Nineteen hundred and forty-five of the Philippine Legislature. Enacted, February 6, 1912.
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).