Idle lands, coverage.
Section 43
SEC. 43. Idle lands, coverage.—For purposes of this Code, idle lands shall include the following: Agricultural lands more than five hectares in area suitable for cultivation, dairying, inland fishery and other agricultural uses, three-fourths of which remain uncultivated or unimproved as certified to by the provincial agriculturist. In the case of agricultural lands planted a permanent or perennial crop with at least one hundred trees to a hectare shall not be considered idle land. Lands actually used for grazing purposes shall not also be considered idle land. Urban lands in chartered cities and municipalities exceeding five thousand square meters in area, two-thirds of which remain unutilized or unimproved as certified to by the provincial or city assessor. This section shall likewise apply to residential lots or subdivisions duly approved by proper authorities, the ownership of which has been transferred to individual owners. If the acquired lots, however, remain, because the subdivision itself is not developed in accordance with its subdivision plans, the imposable under Section forty-two of this Code on the individual lots shall be assessed on the subdivision and paid for by the subdivision owner. Individual lots of such subdivisions, the ownership of which has not been transferred to the buyer shall be considered as forming part of the subdivision.