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Act No. 1052 Section 5

Act No. 1052 Section 5

Section 5

SEC. 5. In case the tax has not been paid on the excessive assessment, then the taxpayer or the person from whom the tax is due shall be allowed to pay the tax on the reduced assessment without penalty at any time before September first, nineteen hundred and four; and all proceedings for the sale of land because of the delinquency of payment on the excessive assessment as defined in section, three shall he discontinued and held naught, and the title to the land shall remain in. the delinquent taxpayer, subject only to the lien for taxes on the assessment as reduced in accordance with section three hereof: Provided, that, if the amount of taxes due on the reduced assessment is not paid before September first, nineteen hundred and four, the same procedure shall be followed in their collection as in other cases of delinquent taxes.

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Other provisions in Act No. 1052

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationAct No. 1052 Section 5 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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