CA 470 Section 14

Declaration made by assessor for owner.

Section 14

SEC. 14. Declaration made by assessor for owner. — When real property is found in any municipality or municipal district the owner of which refuses or fails to make the required declaration, the provincial assessor shall himself declare the property in the name of the defaulting owner, if known, or as against an unknown owner, as the case may be, and shall assess the property for taxation accordingly. No oath shall be required to a declaration thus made by the provincial assessor.

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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 470 Section 14 (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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