Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails.・Read the official text ↗
SEC. 69. Taxes, imposts, and other revenues of the municipality shall not be leased or farmed by the municipal council, but shall be collected by the provincial treasurer, or his authorized deputies, or by the municipal treasurer, as hereinafter provided.
SEC. 70. When collected, the taxes, imposts, and other revenues of the municipality shall be turned over by the provincial treasurer or his deputies, within one week of the date of collection, to the municipal treasurer, together with an itemized statement showing the persons from whom such taxes, imposts, and revenues have been collected, the respective amounts of the same and the nature of the tax, impost or liability on account of which such amounts have been collected, except that it shall be sufficient for the provincial treasurer or his deputy to pay over to the municipal treasurer all amounts received by the provincial treasurer or his deputy for taxes and imposts during the three weeks fixed by his proclamation for payment of annual taxes, as provided in section seventy-four, within one week after the close of that period.
SEC. 71. (a) In case the provincial treasurer shall fail to pay over to the municipal treasurer the amount collected by him, or which should have been collected as required by this Act, the municipality shall at once proceed, through the provincial fiscal, by action against the provincial treasurer upon his official bond, which by law he shall be required to give before entering upon the duties of his office, to recover the amount thus in default. (b) At the termination of the period of collection as fixed by this Act, the provincial treasurer shall return to the municipal council an account of those taxes that could not be collected, and such treasurer will not be held liable for the uncollected portion, unless because of negligence or bad faith on his part or on the part of his deputy or deputies. (c) The proceedings under (a) and (b) shall not prevent criminal prosecution for such default where the Penal Code and the circumstances justify it.
SEC. 72. It shall be the duty of the provincial treasurer to be present in the municipality himself or by deputy for at least two days every month during the year, prepared to receive payment of all revenues due to the municipality from any source whatever, except fines, as provided in section eighteen, subsection (t), tolls from ferries operated by the municipality and market fees, the daily receipts from which shall be collected by the municipal treasurer in the manner prescribed by ordinance of the council. The provincial treasurer or his deputy shall give receipts for the same, showing the date of payment, the name of the person paying, the amount of payment and on what account collected, he shall give notice to the president of the coming of himself or deputy, one week before the monthly visit of himself or deputy to the municipality, and the president shall cause the same to be posted at the main entrance of the municipal building and in a public and conspicuous place in each barrio.
SEC. 73. It shall be the duty of the municipality to furnish to the Provincial Treasurer an office in the municipal building where taxes can be conveniently paid and collected.
SEC. 74. Annual taxes due the municipality shall he payable at such times within the three months ending on May thirty-first of each year, as shall be fixed by the provincial treasurer by proclamation posted at the main entrance of the municipal building and also at a public and conspicuous place in cadi barrio. Taxes shall be due and payable at the office of the provincial treasurer in the municipality, and shall be collected by him or his deputy, on every day except Sunday, during the usual business hours, for the three weeks described in said proclamation by fixing the opening and closing days; and a failure to pay the same within the period of three weeks thus specified shall subject the delinquent taxpayer to the penalty of an additional tax of fifteen per cent of the amount of the original tax due, to be collected at the same time and in the same manner as the original tax. and the proclamation shall so announce. The penalty shall be accounted for by the collecting officer in the same manner as the tax. The provincial treasurer shall fix the time of collection in the municipality with a view to economy in the administration and discharge of .his duties and the convenience of the taxpayers of the municipality.
SEC. 75. Fifteen days after the tax shall become delimment the provincial treasurer or his deputy shall prepare and sign a certified copy of the records of his office, showing the persons delinquent in payment of their taxes and the amounts of tax and penalty respectively due from them. He shall proceed at once to seize the personal property of each delinquent, and. unless redeemed as hereinafter provided, to sell at public auction, either at the main entrance of the municipal building or at the place where such property is seized, as the provincial treasurer or his deputy shall determine, so much of the same as shall satisfy the tax, penalty and costs of seizure and sale, to the highest bidder for cash, after due advertisement by notice posted for ten days at the main entrance of the municipal building and at a public and conspicuous place in the barrio where the property was seized, stating the time, place and cause of sale. The certified copy of the provincial treasurer's record of delinquents, attested by the municipal secretary, shall be his warrant for his proceedings, and the purchaser at such sale shall acquire an indefeasible title to the property sold. Within two days after the sale the provincial treasurer or his deputy shall make return of his proceedings and spread it upon his records, which shall also be attested by the municipal secretary. Any surplus resulting from the sale, over and above the tax, penalty and costs, shall be returned to the taxpayer on account of whose delinquency the sale has been made.
SEC. 76. The owner of the personal property seized may redeem the same from the collecting officer at any time after seizure and before sale by tendering to him the amount of the tax, the penalty, and the costs incurred up to the time of tender. The costs to be charged in making such seizure and sale shall only embrace the actual expense of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the collecting officer or his deputy.
SEC. 77. Taxes and penalties assessed against realty shall constitute a lien thereon, which lien shall be superior to all other liens, mortgages or incumbrances of any kind whatsoever; shall be enforceable against the property whether in the possession of the delinquent or any subsequent owner, and can only be removed by the payment of the tax and penalty, with interest on both at the rate of six per cent per annum from the date of the delinquency.
SEC. 78. In the event that the provincial treasurer or his deputy l shall be unable to find sufficient personal property of the delinquent out of which to make all the taxes assessed against him upon his real estate, due either to the municipality, the provincial government or the Central Government, or if the delinquent be unknown, the provincial treasurer or his deputy shall, upon the warrant of the certified record required in section seventy-five, within twenty days after delinquency, advertise the real estate of the delinquent for sale, or so much thereof as may be necessary to satisfy all public taxes upon said property as above and costs of sale, for a period of thirty days. The advertisement shall be by posting a notice at the main entrance of the municipal building and in a public and conspicuous place in the barrio in which the real estate lies, and by publication once a week for three weeks in a newspaper of general circulation published in said province, if any there be. The advertisement shall contain a statement of the amount of the taxes and penalties so due and the time and place of sale, the name of the taxpayer against whom the taxes are levied, and a short description of the land to be sold. At any time before the day fixed for the sale the taxpayer may discontinue all proceedings by paying the taxes, penalties, and interest to the provincial treasurer or his deputy. If he does not do so the sale shall proceed and shall be held either at the main entrance of the municipal building or on the premises to be sold, as the provincial treasurer or his deputy may determine. Within five days after the sale the provincial treasurer or his deputy shall make return of the proceedings and spread it on his records, which shall be attested by the municipal secretary. The purchaser at the sale shall receive a certificate from the provincial treasurer or his deputy, from his record, showing the proceedings of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all public taxes, penalties and interest.
SEC. 79. Within one year from the date of sale, the delinquent, taxpayer, or anyone for him, shall have the right of paying to the provincial treasurer, or any authorized deputy, the amount of the public taxes, penalties and interest thereon from the date of delinquency to the date of sale, together with interest on said purchase price at the rate of fifteen per centum per annum from the date of purchase to the date of redemption; and such payment shall entitle the person paying to the delivery of the certificate issued to the purchaser and a certificate from the provincial treasurer that has thus redeemed the land, and the provincial treasurer shall forthwith pay over to the purchaser the amount by which such land has thus been redeemed, and the land thereafter shall be free from the lien of such taxes and penalties.
SEC. 80. In case the taxpayer shall not redeem the land sold as above provided within one year from the date of sale the provincial treasurer or his deputy, in the name of such treasurer, shall, as grantor, execute a deed in form and effect sufficient under the laws of the islands to convey to the purchaser so much of the land against which the taxes have been assessed as has been sold, free from all liens of any kind whatsoever, and the deeds shall succinctly recite all the proceedings upon which the validity if the sale depends.
SEC. 81. In case there is no bidder at the public sale of such land who offers a sum sufficient to pay the taxes, penalties and costs, the provincial treasurer or his deputy shall declare the land forfeited to the municipality, and shall make, within two days thereafter, a return of his proceedings and the forfeiture, which shall be spread upon the records of his office, and attested by the municipal secretary.
SEC. 82. Within one year from the date of such forfeiture thus declared, the taxpayer, or anyone for him, may redeem said land, as above provided in cases where the land is sold. But, if the land is not thus redeemed within the year, the forfeiture shall become absolute and the provincial treasurer or his deputy shall execute a deed, similar in form and having the same effect as the deed required to be made by him in case of a sale, conveying the land to the municipality. The deed shall he recorded as required by law for other land titles and shall be filed with the municipal treasurer, who shall enter it in his record of municipal property.
SEC. 83. The assessment of a tax shall constitute a lawful indebtedness from the taxpayer to the municipality, which may be enforced by a civil action in any court of competent jurisdiction, and this remedy shall be in addition to all the other remedies provided by law.
SEC. 84. No court shall entertain any suit assailing the validity of a tax assessed under this act until the taxpayer shall have paid, under protest, the taxes assessed against him nor shall any court declare any tax invalid by reason of irregularities or informalities in the proceedings of the officers charged with the assessment or collection of the taxes, or of a failure to perform their duties within the time herein specified for their performance, unless such irregularities, informalities or failures shall have impaired the substantial rights of the taxpayer; nor shall any court declare any tax assessed under the provisions of this act, invalid except upon condition that the taxpayer shall pay the just amount of his tax, as determined by the court in the pending proceeding.
SEC. 85. No court shall entertain any suit assailing the validity of a tax sale of land under this Act until the taxpayer shall have paid into court the amount for which the land was sold, together with interest at the rate of fifteen per centum per annum upon that sum from the date of sale to the time of instituting suit. The money so paid into court shall belong to the purchaser at the tax sale if the deed is declared invalid, and shall be returned to the depositor should he fail in his action.
SEC. 86. No court shall declare any such sale invalid by reason of any irregularities or informalities in the proceedings of the officer charged with the duty of making the sale or by reason of failure by him to perform his duties within the time herein specified for their performance, unless such irregularities, informalities or failures shall have impaired the substantial rights of the taxpayer.
SEC. 87. Any officer charged with the duty of assessing real property, who shall willfully omit from the tax lists real property which he knows to be lawfully taxable, shall be guilty of a misdemeanor and punishable by a fine not exceeding one thousand pesos, or imprisonment not exceeding two years, or both, in the discretion of the court.
SEC. 88. Any officer charged with the duty of listing or collecting license or privilege taxes, who shall willfully omit to list or collect the same or any part thereof, shall be guilty of a misdemeanor and subject to the penalties provided in section eighty-seven.
SEC. 89. Any officer charged with any duty in connection with the assessment or collection of taxes, who shall accept a bribe to influence his official action therein, shall be guilty of a misdemeanor and subject to the penalties provide in section eighty-seven.
SEC. 90. Any person offering a bribe to an officer charged with any duty in connection with assessing or collecting taxes, for the purpose of influencing his official action, shall be guilty of a misdemeanor and subject to the penalties provided in section eighty-seven.
Provisions on this page are reproduced verbatim from official open data. See the attribution line.
Source: Official Gazette of the Republic of the Philippines — Philippine laws are public documents (works of the government).