Notice of time for collection of tax.
Section 59
SEC. 59. Notice of time for collection of tax.—The provincial or city treasurer shall, on or before the thirty-first of January each year, cause notice of the periods during which real property tax may be paid without penalty in their respective jurisdiction to be posted at the main entrance of the provincial building or city hall and of all municipal buildings and in a public conspicuous place in each barrio, and published in a newspaper and announced by crier at least three times. The form and detail of the notice shall be prescribed by the Secretary of Finance: Provided, however, That in lieu of or in addition to such notice, the Secretary of Finance may require notification in any province, municipality, or city to be accomplished through the mailing of individual tax bills which shall state the exact amount of the annual tax due, the amount of quarterly installment, its due date, the delinquency, and the applicable penalty.