Idle lands exempt from tax.
Section 44
SEC. 44. Idle lands exempt from tax.—The special levy on idle lands shall not apply to landowners who are unable to improve, utilize or cultivate their lands due to any of the following causes: Adverse peace and order conditions as certified to by the provincial commander, unless, upon restoration of the peace and order in any locality duly certified by the said provincial commander and if within one year from the date of such certification the idle land has not been improved, utilized or cultivated, a tax may be imposed thereon pursuant to Section forty-two hereof. Financial loss of the landowner due to fire, flood, typhoon, earthquake and other causes of similar nature duly attested by the owner in an affidavit to be submitted to the provincial or city assessor stating the ground or grounds therein, unless the idle land is not improved to the extent prescribe in the next preceding Section within two years from the date of the occurrence of the loss, in which case, the tax imposable under Section forty-two hereof may be levied. Existing court litigations involving the land subject to tax mentioned in this chapter as certified by the Court under which the case is pending unless said land is not improved within one year after the final adjudication of the case, to the extent provided in the next preceding Section, in which case, the tax imposable under Section forty-two hereof may be levied. Necessity to leave the land in a follow state as certified to by the provincial agriculturist stating, among others, the length or time which that land shall be considered any for product, unless the idle land is not improved to the extent prescribed in the next preceding Section within one year after the termination of the period, in which case, the tax imposable under Section forty-two hereof may be levied. Unfavorable physical factors, such as rocky nature of ground and uneven topography the case of agricultural land, which render the land unsuitable for cultivation, as certified to by the provincial agriculturist. In all cases the landowner shall be duly notified by the provincial or city assesor, as the case may be, of the imposition of the tax.