Section 2
SEC. 2. No tax shall be levied upon agricultural machinery attached to and a part of real estate unless it exceeds in value two hundred pesos.
Act No. 2171 Section 2
SEC. 2. No tax shall be levied upon agricultural machinery attached to and a part of real estate unless it exceeds in value two hundred pesos.
CitationAct No. 2171 Section 2 (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).