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Act No. 387 Section 60

Section 60

SEC. 60. In the year nineteen hundred and two the declarations as to the value of property provided for in section fifty-two shall be made between the first and fifteenth days of June. Property owners shall be subject to the fine provided for in section fifty-three if they fail to make their declarations on or before the thirtieth of June. The secretary shall prepare the list of persons from whom taxes are due provided for in section fifty-seven on or before the fifteenth of August, and taxes may be paid between the fifteenth of August and the first of December, on days fixed as provided in section fifty-eight. Unpaid taxes shall become delinquent, as provided in section fifty-nine on December first.

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Other provisions in Act No. 387

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. 387 Section 60 (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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