Classification.
Section 1
SECTION 1. Classification.—All timber and forest lands shall be segregated from the class agricultural land and be classified as timber and forest lands for purposes of real property taxation.
PD 853 Section 1
PD 853 Section 1
Other provisions in PD 853
- Preamble
- Section 2: Declaration and listing in the assessment rolls.
- Section 3
- Section 4: Taxable Area.
- Section 5: Appraisal and Assessment of Timber and Forest Lands.
- Section 6: Tax Incidence and Rate of Levy on Timber and Forest Lands.
- Section 7: Officer responsible for the collection of the real property tax.
- Section 8: Date of accrual of tax.
- Section 9: Tax Discount.
CitationPD 853 Section 1 (LawPlayer, data as of July 4, 2026)
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).
Continue your research
PD 853, full textThe complete text of this law, so you can read this section in contextPhilippines legislationPhilippine Laws by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and yearPhilippines: what this database coversWhich datasets are here, which official source they come from, and how current they arePhilippines overview