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Act No. 82 Section 83

Section 83

SEC. 83. The assessment of a tax shall constitute a lawful indebtedness from the taxpayer to the municipality, which may be enforced by a civil action in any court of competent jurisdiction, and this remedy shall be in addition to all the other remedies provided by law.

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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 83 (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).

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