PD 464 Section 93

Educational institutions exempt from the real property tax.

Section 93

SEC. 93. Educational institutions exempt from the real property tax.—Non-stock or non-profit Educational institutions owning real property, the total assessed value of which does not exceed thirty thousand pesos, as well as Education Foundations organized under Republic Act No. 6055, shall be exempt from the payment of reality taxes provided for under this Code.

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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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