Section 61
SEC. 61. Property subject to special assessment.-All lands comprised within the district, or section benefited, except those owned by the Republic of the Philippines shall be subject to the payment of the special assessment.
RA 523 Section 61
SEC. 61. Property subject to special assessment.-All lands comprised within the district, or section benefited, except those owned by the Republic of the Philippines shall be subject to the payment of the special assessment.
CitationRA 523 Section 61 (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).