Act No. 3995 Section 16

Authority of assessor to take evidence.

Section 16

SEC. 16. Authority of assessor to take evidence.—For the purpose of obtaining information on which to base the correct assessment of any real property, the provincial assessor may summon witnesses, administer oaths, and take depositions concerning the property, its amount, nature or value. No summons shall be issued compelling a witness to appear outside of the municipality in which he resides.

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Other provisions in Act No. 3995

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. 3995 Section 16 (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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