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Act No. 3995 Section 36

Act No. 3995 Section 36

Final vesting of property in provincial government.

Section 36

SEC. 36. Final vesting of property in provincial government.—Upon the expiration of one year from the date whereon the first delinquency in the payment of the real property tax occurred, or if the same was paid, from the date when the present delinquency took place, all private right, title, and interest in and to the property upon which the said tax is delinquent shall become indefeasibly vested in the provincial government, subject only to the rights of redemption and repurchase hereinbelow conferred: Provided, That the right acquired by said provincial government to the real property shall not be superior to that which the original owner had to the same before the distraint thereof.

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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 36 (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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