SEC. 2. In all cases in which the money has been paid upon the excessive assessment as described in section one, either for one or two years, the city tax assessor and collector shall allow the amount of such excess payment to be applied upon the taxes due for nineteen hundred and three, or some subsequent year.
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. 975 Section 2 (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).
