My bookmarksSign up free

Act No. 1791 Section 18

Act No. 1791 Section 18

Section 18

SEC. 18. Section seventy-eight of said Act is hereby amended to read as follows: "SEC. 78. Each person delinquent in the payment of real property taxes, and all persons known to have liens thereon or to be tenants thereon, shall immediately be notified of the delinquency by the provincial treasurer by a notice deposited in the post-office, postage prepaid, and addressed to him at his last-known place of residence, or to the municipality and barrio in which his delinquent property is situated. Such notice shall clearly state the amount of taxes due and the penalty which will be added if payment is made within six months from delinquency and the penalty which will be added if payment is made thereafter, together with a statement that at the expiration of one year from the date of delinquency, unless the tax and penalties be sooner paid or the tax shall have been judicially set aside, the delinquent real property will be forfeited and sacheat to the Government of the Philippine Islands, and that he will be dispossessed of such property and all occupants and tenants thereon will be ejected, and thereafter the full title thereto will be and remain in the said Government."

Read the full instrument →

Other provisions in Act No. 1791

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 18 (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).

Continue your research