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PD 464 Section 65

Notice of delinquency in the payment of the real property tax.

Section 65

SEC. 65. Notice of delinquency in the payment of the real property tax.—Upon the real property tax or any installment thereof becoming delinquent, the provincial or city treasurer shall immediately cause notice of that fact to be posted at the main entrance of the provincial building and of all main entrance of the provincial building and of all municipal buildings or municipal or city hall and in a public and conspicuous place in each barrio of the municipality of the province or city as the case may be. The notice of delinquency shall also be published once a week for three consecutive weeks, in a newspaper of general circulation in the province or city, if any there be, and announced by a crier at the market place for at least three market days. Such notice shall specify the date upon which the tax became delinquent, and shall state that personal property may be seized to effect payment. It shall also state that, at any time, before the seizure of personal property, payment may be made with penalty in accordance with the next following section, and further, that unless the tax and penalties be paid before the expiration of the year for which the tax is due, or the tax shall have been judicially set aside, the entire delinquent real property will be sold at public auction, and that thereafter the full title to the property will be and remain with the purchaser, subject only to the right of the delinquent taxpayer or any other person in his behalf to redeem the sold property within one year from the date of sale.

Read the full instrument → · Open the chapter this section belongs to: CHAPTER VI.—Collection of Real Property Tax →

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

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

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