SEC. 3. The taxes on real property for nineteen hundred and forty shall be paid and collected in accordance with existing declarations and assessments, and thereafter, in accordance with such declarations and assessments as may be made in conformity with this Act and the lavs not in conflict herewith.
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 530 Section 3 (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).