Act No. 82 Section 77

Section 77

SEC. 77. Taxes and penalties assessed against realty shall constitute a lien thereon, which lien shall be superior to all other liens, mortgages or incumbrances of any kind whatsoever; shall be enforceable against the property whether in the possession of the delinquent or any subsequent owner, and can only be removed by the payment of the tax and penalty, with interest on both at the rate of six per cent per annum from the date of the delinquency.

Read the full instrument → · Open the chapter this section belongs to: CHAPTER VII →

Other provisions in CHAPTER VII

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 2026-07-04

CitationAct No. 82 Section 77 (LawPlayer, data as of 2026-07-04)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

What to look at next

Act No. 82, full textChapter navigation and full text, so you can read this section in contextLegislation of this jurisdiction Philippine Laws by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year CHAPTER VII: the chapter this section belongs toRead this section in its chapter, with the neighbouring sections in orderChapters and sections