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Act No. 2257 Section 6

Act No. 2257 Section 6

Section 6

SEC. 6. Section seventy-six of said Act is hereby amended so as to read as follows: "SEC. 76. Advertisement; sale.—In addition to the procedure prescribed in section seventy-three the city assessor and collector may, upon the warrant of the certified record required in section seventy-three, not less than twenty days after delinquency, advertise the real estate of the delinquent for sale, or so much thereof as may be necessary to satisfy all public taxes upon said property as above, with penalties and interest and costs of sale, for a period of thirty days. "This provision shall be retroactive so far as to apply to all taxes heretofore assessed but not collected. "The advertisement shall be by posting a notice at the main entrance of the municipal building and in a public and conspicuous place in the barrio or district in which the real estate lies, and by publication once a week, for three weeks, in a newspaper of general circulation published in said city, if any there be. The advertisement shall contain a statement of the amount of the taxes and penalties so due and the time and place of sale, the name of the taxpayer against whom the taxes are levied, and a short description of the land to be sold. At any time before the day fixed for the sale the taxpayer may discontinue all proceedings by paying the taxes, penalties, and interest to the city assessor and collector. If he does not do so the sale shall proceed and shall be held either at the main entrance of the municipal building or on the premises to be sold, as the city assessor and collector may determine. Within five days after the sale the city assessor and collector shall make return of the proceedings and spread it on his records. The purchaser at the sale shall receive a certificate from the city assessor and collector from his records, showing the proceedings of the sale, describing the property sold, stating the name of the purchaser, and setting out the exact amount of all public taxes, penalties and interest. "It shall not be essential to the validity of a sale of real estate for delinquent taxes hereunder that the city assessor and collector shall have attempted to make the amount due out of the personal property of the delinquent taxpayer, and the remedy provided in section seventy-three of this Act for the collection of such taxes by levying upon the personal property of the taxpayer shall be' deemed cumulative only."

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Other provisions in Act No. 2257

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. 2257 Section 6 (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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