Section 26
SEC. 26. Binding effect of Assessment or Reassessment. —All assessments and reassessments made under the provisions of this Code shall be valid and binding on all persons having legal interest on the property.
PD 464 Section 26
Other provisions in Chapter II.—Appraisal and Assessment of Real Property
- Section 19
- Section 20: Assessment Levels.
- Section 21: General Revision of Assessments.
- Section 22: Valuation of Real Property.
- Section 23: Certification of Revised Values to the Secretary of Finance.
- Section 24: Date of Effectivity of Assessment of Reassessment.
- Section 25: Assessment of Property Subject to Back Taxes.
- Section 27: Notification of New or Revised Assessments.
- Section 28: Appraising Machinery.
- Section 29: Depreciation Allowance for Machinery.
CitationPD 464 Section 26 (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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