PD 464 CHAPTER X.—Miscellaneous

Remission of tax by provincial or city board or council.

Section 96

SEC. 96. Remission of tax by provincial or city board or council.—In case of a general failure of crops or great decrease in the price of products, or similar widespread disaster in any city or municipality or municipalities of a province, the provincial or city board or council of the same, by resolution passed prior to the first day of January of any year may remit, wholly or partially, the real property tax or the penalties thereon for the succeeding year in the city or municipality or municipalities affected by the disaster, but a resolution so disposing must clearly state the reason or reasons for such remission and shall not take effect until approved by the Secretary of Finance.

Remission or reduction of tax by the President of the Philippines.

Section 97

SEC. 97. Remission or reduction of tax by the President of the Philippines.—The President of the Philippines, may, in his discretion, remit or reduce the real property tax for any year in any city, municipality or province if he deems that public interest so requires.

Duty of officers to assist the provincial or city assessor.

Section 98

SEC. 98. Duty of officers to assist the provincial or city assessor.—It shall be the duty of every officer and employee of the provincial, city and municipal governments to render all necessary assistance to the provincial or city assessor. It shall likewise be the duty of registers of deeds and notaries public to furnish the provincial or city assessors with copies of all contracts conveying, leasing, or mortgaging real property received by, or acknowledged before, them.

Insurance companies to furnish information.

Section 99

SEC. 99. Insurance companies to furnish information.— Insurance companies, whenever requested, shall furnish in each particular case to the provincial or city assessor copies of any contract or policy insurance on buildings, structures and improvements insured by them which may be necessary for the proper assessment thereof.

Fees in court actions.

Section 100

SEC. 100. Fees in court actions.—All court actions, criminal or civil, instituted at the instance of the provincial or city treasurer or assessor under the provisions of this Code, shall be exempt from the payment of court and sheriff's fees.

Fees in registration of papers or documents on sale of delinquent real property to province or city.

Section 101

SEC. 101. Fees in registration of papers or documents on sale of delinquent real property to province or city.— All certificates, documents, or papers covering the sale of delinquent property to the province or city, if registered in the Registry of Property, shall be exempt from a registration fees.

Promulgation of rules by the Secretary of Finance.

Section 102

SEC. 102. Promulgation of rules by the Secretary of Finance.—The Secretary of Finance shall promulgate the rules and regulations and prescribe the forms to be used and the procedures to be followed in carrying out properly and effectively the provisions of this Code.

Section 103

SEC. 103. Real property assessment notices or owner's copies of tax declarations to be exempt from postal charges or fees.—All real property assessment notices or owner's copies of tax declarations sent part the mails by the assessor shall be exempt from the payment of postal charges or fees.