RA 5261 Section 46

Return of official—Disposal of surplus.

Section 46

SEC. 46. Return of official—Disposal of surplus.—The officer directing the sale under the preceding section shall forthwith make a return of his proceedings, and notation thereof shall be made by the city treasurer upon his records. Any surplus resulting from the sale, over and above the tax, penalty, and cost, and any property remaining in possession of the officer, shall be returned to the taxpayer.

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Other provisions in RA 5261

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 5261 Section 46 (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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