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CA 470 Section 36

Sale of real property — conditions.

Section 36

SEC. 36. Sale of real property — conditions. — At any time during or before the sale, the taxpayer may stay all proceedings by paying the taxes and penalties due on the real property and the costs to the provincial treasurer or his deputy conducting the sale. If he does not do so, the sale shall proceed, which shall be held either at the main entrance of the municipal government building or on the site of the real property to be sold, as the provincial treasurer or his deputy may determine. The provincial treasurer or his deputy shall make report of the sale to the provincial board within five days after the sale and shall make the same appear in his records. The purchaser at this sale shall receive from the provincial treasurer or his deputy a certificate setting forth the proceedings had at the sale, a description of the property sold, the name of the purchaser, the price of sale, and the exact amount of the taxes, and penalties due, and the costs of sale.

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Other provisions in CA 470

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 36 (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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