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CA 520 Section 34

When assessment may be increased or reduced.

Section 34

SEC. 34. When assessment may be increased or reduced. - The city assessor shall during the first fifteen days of January of each year, add to his list of taxable real estate in the ci ty the value of the improvements placed upon such property during the preceding year, and any property which is taxable and which has theretofore escaped taxation. He may during the same period revise and correct the assessed value of any or all parcels of real estate in the city which are not assessed at their true money value, by reducing or increasing the existing assessments as the.case maybe.

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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 520 Section 34 (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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