RA 7160 (Local Government Code of 1991) Section 238

Idle Lands Exempt from Tax.

Section 238

SECTION 238. Idle Lands Exempt from Tax. - A province or city or a municipality within the Metropolitan Manila Area may exempt idle lands from the additional levy by reason of force majeure, civil disturbance, natural calamity or any cause or circumstance which physically or legally prevents the owner of the property or person having legal interest therein from improving, utilizing or cultivating the same.

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Other provisions in CHAPTER 5. - Special Levies on Real Property

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 7160 (Local Government Code of 1991) Section 238 (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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