Act No. 1791 Section 17

Section 17

SEC. 17. Section seventy-seven of said Act is hereby amended to read as follows: "SEC. 77. Taxes and penalties assessed against realty shall be a lien thereon, which 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 which can only be removed by the payment of the taxes, penalties, and costs. Said lien shall attach to the real property from the first day of January of the year in which the taxes were due."

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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. 1791 Section 17 (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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