CA 470 Section 59

Omission of property from tax lists by officer.

Section 59

SEC. 59. Omission of property from tax lists by officer. — Any officer charged with the duty of assessing real property, who shall willfully fail to assess, or shall omit from the tax lists, any real property, which he knows to be lawfully taxable, shall be punished by a fine not exceeding one thousand pesos, or imprisonment not exceeding two years, or both.

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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 59 (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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