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Act No. 1397 Section 56

Section 56

SEC. 56. All persons who have not paid their property taxes in full on or before the thirty-first day of July of each year shall be deemed delinquent taxpayers, after such delinquency shall have been adjudged, upon due notice to the alleged delinquent, by the court provided for in section eighteen, subsection (g). If any taxpayer shall fail to pay the delinquent taxes adjudged against him within twenty-four hours after judgment, he shall be made to satisfy the amount due by labor upon public work. within the township at a rate per day to be fixed by the provincial board, with the approval of the Secretary of the Interior first had. either performing such work in person or providing a substitute to perform it: Provided, That at any time after he or his substitute shall have begun work he may secure release from obligation to work by payment of the amount of the tax originally due in full.

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Other provisions in CHAPTER VII.

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 2026-07-04

CitationAct No. 1397 Section 56 (LawPlayer, data as of 2026-07-04)

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

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