RA 409 Section 68

Tax lien.

Section 68

SEC. 68. Tax lien.—Taxes and penalties assessed against realty shall constitute a lien thereon, which shall be superior to all other liens, mortgages, or incumbrances of any kind whatsoever; shall be enforceable against the property whether in the possession of the delinquent or any of the tax and penalty. A lien upon real estate for taxes levied for each year shall attach on the first day of January of such year.

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Other provisions in RA 409

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 409 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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