Section 61
SEC. 61. All forfeitures and tax delinquencies existing before this Act takes effect shall be governed by the provisions of law then in force.
CA 470 Section 61
Other provisions in CA 470
- Section 53: Remission or reduction of tax by the President of the Philippines.
- Section 54: Restriction upon power of court to impeach tax.
- Section 55: Restriction upon power of court to impeach sale.
- Section 56: Duty of officers to assist provincial assessor.
- Section 57: Promulgation of rules by the secretary of finance.
- Section 58: Fees in court actions.
- Section 59: Omission of property from tax lists by officer.
- Section 60: Government agents delaying filing of declaration of property and assessment appeals.
- Section 62
- Section 63
CitationCA 470 Section 61 (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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