RA 4354 Section 39

Taxes on real estate.

Section 39

SEC. 39. Taxes on real estate. — A tax, the rate of per centum of ad valorem taxation not to exceed two per centum, to be determined by the City Council, shall be levied annually on or before the second Monday of December on the assessed values of all real estate in the city subject to taxation. Taxes on the said rate shall be due and payable annually on and after the first day of January of the ensuing year.

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Other provisions in RA 4354

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 4354 Section 39 (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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