Act No. 82 Section 53

Section 53

SEC. 53. If the board of assessors shall find parcels of land within the municipality subject to taxation, the owner or owners of which can not be discovered after a proper investigation, it shall be the duty of the board to list the same for taxation, charging the taxes as against an unknown owner and describing, with sufficient accuracy, the property thus listed.

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CitationAct No. 82 Section 53 (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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