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CA 648 Section 12

Section 12

SEC. 12. In computing the cost of the lots to be leased or sold to individuals under the authority of the next preceding section, the following expenditures may be taken into account: (a) Aggregate cost of acquisition of the land from the private owner, including expenses of the expropriation proceedings and appraisals. (b) Cost of subdivision survey. (c) Cost of development expenses for filling, construction of streets, curbs, and sidewalks, drainage, clearing, and other public works which enhance the value of the land. (d) Cost of improvements acquired incidental to the acquisition of the land. If the land acquired be of varying character or value, the aggregate cost of acquisition shall be distributed equitably by the Governing Council among the various sections or lots. The cost of areas set aside for streets, parks, community centers- and other public uses primarily for the benefit of the individual lots shall likewise be equitably alloted to the cost of lots.

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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 648 Section 12 (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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