PD 853 Section 2

Declaration and listing in the assessment rolls.

Section 2

SEC. 2. Declaration and listing in the assessment rolls.— All timber and forest lands owned by the Republic of the Philippines or any of its political subdivision, the beneficial use of which has been granted to a taxable person, shall be declared for taxation purposes and listed in the assessment rolls in the name of the concessionaire or licensee. All timber and forest lands that are privately owned shall be declared and listed in the name of the private owner.

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Other provisions in PD 853

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationPD 853 Section 2 (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).

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