My bookmarksSign up free

Act No. 83 Section 17

Section 17

SEC. 17. The taxes levied by order of the provincial board shall be collected at the same time and in the same manner as taxes levied for municipal purposes in accordance with the Municipal Code, and the same procedure for appeals from the board of municipal assessment to the board of tax appeals shall be open to a taxpayer, who disputes the legality of the provincial taxes, as is afforded by the Municipal Code in respect to the municipal taxes. All the provisions of the Municipal Code for the assessment of the value of taxable property, for the enforcement of the collection of taxes and the sale of property for delinquent taxes, together with the redemption of land so sold, and the remedies therein provided for alleged unjust taxes, shall apply to the collection and enforcement of provincial taxes, including the provision for penalties, and the municipal and provincial taxes may be collected in one legal proceeding in the name of the provincial treasurer for the use of the municipality and the province.

Read the full instrument →

Other provisions in Act No. 83

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. 83 Section 17 (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).

Continue your research