Duty of Register of Deeds to Apprise Assessor of Real Property Listed in Registry.
Section 12
SEC. 12. Duty of Register of Deeds to Apprise Assessor of Real Property Listed in Registry.—To ascertain whether or not any real property entered in the Registry of Property has escaped discovery and listing for the purpose of taxation, the Register of Deeds, shall prepare and submit to the provincial or city assessor, within two years from the date of approval of this Code an abstract of his registry, which shall include brief but sufficient description of the real properties entered therein, their present owners and the dates of their most recent transfer or alienations accompanied by copies of corresponding deeds of sale, donation or partition or other form of alienation. It shall also be the duty of the Register of Deeds to require every person who shall present for registration a document of transfer, alienation or encumbrance of real property to accompany the same with a certificate to the effect that the real property subject of the transfer, alienation or encumbrance, as the case may be, has been fully paid of all real property taxes due thereon. Failure to provide such certificate shall be a valid cause for the Register of Deeds to refuse the registration of the document. SEC. 13. Duty of Official Issuing Building Permit or Certificates of Registration of Machinery to Transmit Copy to Assessor.—Any public official or employee who may now or hereafter be required by law or regulation to issue to any person a permit for the construction, addition, repair or renovation of a building or permanent improvement, on land, or a certificate or registration for any machinery, including machines, mechanical contrivances, and apparatus, attached or affixed on land, or to another real property shall transmit a copy of such permit or certificate, within thirty days of its issuance, to the assessor of the province or city wherein the property is situated.