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CA 547 Section 46

Section 46

SEC. 46. Vesting title to real estate in city government.-Upon the expiration of one year from the date on which the taxpayer became delinquent, and in the event of continued default in the payment of the tax and penalty, all private rights, titles and interests in and to the real estate on which said tax is delinquent, shall be indefeasibly vested in the city Government, subject only to the rights and redemption and repurchase provided for herein below: Provided, That the title acquired by said city government to the real estate shall not he superior to the title thereto of the original owner prior to the seizure thereof.

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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 547 Section 46 (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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