Section 3
SEC. 3. Section 44 of Presidential Decree No. 464 is hereby amended to read as follows: "SECTION 44. Idle lands exempt from tax.—The additional levy on idle lands shall not apply to landowners who are unable to improve, utilize or cultivate their lands due to any of the following causes: Adverse peace and order conditions as certified by the Provincial Commander of the Philippine Constabulary. However, if within one year upon restoration of the peace and order in the locality as certified by the said Provincial Commander, the said land remains unimproved, unutilized, uncultivated, the additional tax provided under Section forty two hereof shall be imposed. Financial losses of the owner due to fire, flood, typhoon, earthquake and other causes of similar nature declared by the owner in a sworn statement to be submitted to the Provincial, City or Municipal Assessor stating the ground or grounds therefore, which shall be accompanied by a certification from the proper agency of the local government concerned. If the idle land is not improved to the extent prescribed in the next preceding Section within two years from the date of the occurrence of the loss, the tax provided under Section forty-two hereof shall be imposed subject to rules and regulations issued in connection herewith. Existing court litigations involving the land subject to tax mentioned in this chapter as certified by the Court under which the case is pending unless said land is not improved within one year after the final adjudication of the case to the extent provided in the next preceding Section, in which case, the tax provided under Section forty-two hereof shall be imposed. Necessity to leave the land in a fallow state as certified by the Provincial, City or Municipal Agriculturist, or in their absence, by the Secretary of Agriculture or his duly authorized representatives, stating among others, the length of time within which the land shall be considered ready for production. If the idle land is not improved within one year after the termination of such period of time, the tax provided under Section forty-two hereof shall be imposed. Unfavorable physical factors such as rocky nature of ground, and uneven topography in the case of agricultural land, which render the land unsuitable for cultivation as certified by the Provincial, City of Municipal Agriculturist, or in their absence, by the Secretary of Agriculture or his duly authorized representatives. Acquired subdivision lots which remain idle due to the failure of the subdivision developer or owner to develop the said subdivision in accordance with the approved subdivision plan as determined by the Assessor. If within one year, from the time the subdivision is developed, the said lot still remains unutilized or unimproved, the tax provided under Section forty-two hereof shall be imposed."