PD 464 Section 57

Collection of tax to be the responsibility of treasurers.

Section 57

SEC. 57. Collection of tax to be the responsibility of treasurers.—The collection of the real property tax and all penalties accruing thereto, and the enforcement of the remedies provided for in this Code or any applicable laws, shall be the responsibility of the treasurer of the province, city or municipality where the property is situated.

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Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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