Proof of Exemption, of Real Property from Taxation.
Section 9
SEC. 9. Proof of Exemption, of Real Property from Taxation.—Every person by or for whom real property is declared, who shall claim tax exemption for such property under this Code shall file with the provincial or city assessor within thirty clays from the date of the declaration of real property sufficient documentary evidence in support of such claim, including corporate charters, titles or ownership, articles of incorporation, by-laws, contracts, affidavits and certifications and mortgage deeds, and similar documents. If the required evidence is not submitted within the period herein prescribed, the property shall be listed as taxable in the assessment roll. However, if it shall be proven to be tax exempt the same shall be dropped from the roll of taxable properties. SEC. 10. Real Property Identification System.—All declarations of real property made under the provisions of this Code shall be kept and filed under a uniform identification system to be established by the provincial or city assessors in accordance with the rules and regulations to be prescribed by the Secretary of Finance. SEC. 11. Notification of Transfer of Real Property Ownership.—Any person who shall transfer real property ownership to another shall notify the assessor of the province or city wherein the property is situated within sixty days from the date of such transfer. The notification shall include the particulars of the transfer, the description of the property alienated, and the name and address of the transferee.