Act No. 2676 — An Act to Amend Section Four Hundred and Seventy-Two of the Administrative Code, Authorizing the Remission of the Land Tax in Certain Cases.
Act No. 2676 — An Act to Amend Section Four Hundred and Seventy-Two of the Administrative Code, Authorizing the Remission of the Land Tax in Certain Cases.
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. Section four hundred and seventy-two of the Administrative Code is hereby amended to read as follows:
"SEC. 472. Remission of tax by provincial board.—In case of a general failure of crops or similar widespread disaster in any municipality or municipalities of a province, the provincial board of the same, by resolution passed prior to the first of January of any year, may remit, wholly or partially, the real-property tax or the penalties thereon for the succeeding year in the municipalities affected by the disaster; but a resolution so disposing must clearly state the reasons for such remission and shall not take effect until approved by the Secretary of the Interior."
