Distribution of Proceeds of the Additional Real Property tax on Idle Lands.
Section 6
SEC. 6. Distribution of Proceeds of the Additional Real Property tax on Idle Lands.—The proceeds of the additional real property tax on idle land shall accrue to the general fund of the Province, City or Municipality where such land subject to tax is situated, and shall be distributed as follows: In the Province: Fifty percent shall accrue to the Municipality where the property subject to tax is situated and fifty percent shall accrue to the province. In the Cities: The entire proceeds of the additional tax on idle lands shall accrue to the City where the land subject to tax is situated. In the Cities and Municipalities in Metropolitan Manila: Fifty percent shall accrue to the Metropolitan Manila Commission, and fifty percent to the City or Municipality where the property subject to tax is situated.