Section 30
SEC. 30. Grant of tax Amnesty on Real Property Taxes and Special Levies on Real Property. -There is hereby granted a real property tax amnesty which shall cover penalties, surcharges, and interests from all unpaid real property taxes, including Special Education Fund, idle land tax, and other special levy taxes, prior to the effectivity of this Act: Provided, That the real property tax amnesty hereby authorized and granted can only be availed within a period of two (2) years after the effectivity of this Act. This relief may be availed by a delinquent property owner with the option of one-time payment or installment payment of the delinquent real property taxes within two (2) years from the effectivity of this Act. This amnesty shall not extend to the following real properties: (a) Delinquent real properties which have been disposed of at public auction to satisfy the real property tax delinquencies; (b) Real properties with tax delinquencies which are being paid pursuant to a compromise agreement; and (c) Real properties subject of pending cases in court for real property tax delinquencies.