SEC. 2. The land granted under this Act shall not be subject to taxation so long as it is not cultivated and improvements are not made on the same: Provided, however, That any encumbered portion of the land so granted shall be subject to taxation, regardless of whether or not there are improvements on the same.
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. 3430 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).
