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CA 158 Section 43

Deed to city government of real estate.

Section 43

SEC. 43. Deed to city government of real estate.—When a year shall have lapsed after the date on which the taxpayer first became delinquent, or in case he paid, after the date on which the present delinquency took place, all private rights, titles and interests in the real estate of said taxpayer, on which said tax is delinquent, shall be irrevocably vested in the city government, subject alone to the rights of redemption and repurchase provided for hereinbelow: Provided, That the title acquired by said city government to the real estate shall not be superior to the title of the original owner prior to the seizure.

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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

CitationCA 158 Section 43 (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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