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Act No. 2439 Section 4

Section 4

SEC. 4. Section twenty-three of said Act is hereby amended to read as follows: "SEC. 23. After delinquency in the payment of the real property tax has occurred, the provincial treasurer or his deputy, if desirous of enforcing payment by distraining the personal property of any delinquent person or persons, shall issue a duly authenticated certificate, based upon the records of his office, showing the fact of delinquency and the amounts of tax and penalty due from such delinquent or each of them. This certificate shall be sufficient warrant for the seizure of any nonexempt personal property belonging to the delinquent or delinquents in question; and such process may be executed by the provincial treasurer, his deputy or other officer authorized to execute legal process."

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Other provisions in Act No. 2439

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. 2439 Section 4 (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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