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CA 39 Section 43

Contents of special assessment ordinance.

Section 43

SEC. 43. Contents of special assessment ordinance.—The ordinance providing for the levying and collection of special assessment shall describe in terms of reasonable accuracy the nature, extent, and location of the proposed improvement; the probable cost of the improvement; the rate per centum of the cost to be defrayed by special assessment; the district which shall be subject to the payment of the said per centum of the proposed improvement, delimiting the same by meters and bounds, and the number of annual installments, which shall not be less than five, in which such special assessment shall be paid without any interest, the City Council shall not be required to fix one equal rate per centum for all the taxable real estate in the entire district, but may fix different rates for real estate in different parts or sections of the same, according as said property will derive greater or less benefit from the contemplated improvement.

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Other provisions in CA 39

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 39 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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