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RA 3857 Section 68

RA 3857 Section 68

Section 68

SEC. 68. Procedure for sale of real estate for taxes, etc.&mdashIn addition to the procedure prescribed in Section sixty-four of this Charter, the City Treasurer may, upon the warrant of the certified record required in said section, not less than twenty-days after delinquency, advertise the entire delinquent real estate for sale, to satisfy all public taxes upon said property as above, with penalties and costs of sale, for a period of thirty days. The advertisement shall be by posting a notice at the main entrance of the city hall and in a public and conspicuous place in the district in which' the real estate lies, and by publication once a week, for three weeks, in one newspaper of general circulation published in the city. The advertisement shall state the amount of the taxes and penalties so due, the time and place of sale, the name of the taxpayer against whom the taxes are levied, and the approximate area, the lot and block number, the location by district and street, and the street number, if the property has a street number, of the real estate to be sold. At any time before the day fixed for the sale the taxpayer may discontinue all proceedings by paying the taxes, penalties and costs to the City Treasurer. If he does not do so, the sale shall proceed and shall be held either at the main entrance of the city hall or in the premises to be sold, as the City Treasurer may determine. Within five days after the sale, the City Treasurer shall make return of the proceedings, and spread it on his records. The purchaser at, the sale shall receive a certificate from the City Treasurer from his records, showing the proceedings of the sale, describing the property sold, stating the name of the purchaser, and setting out the exact amount of all public taxes, penalties and costs. It shall not be essential to the validity of the sale of real estate for delinquent taxes hereunder that the City Treasurer shall have attempted to make the amount due out of the personal property of the delinquent taxpayer, and the remedy provided in Section sixty-four of this Charter shall be deemed cumulative.

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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

CitationRA 3857 Section 68 (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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