RA 7160 (Local Government Code of 1991) Section 246

Date of Accrual of Tax.

Section 246

SECTION 246. Date of Accrual of Tax. - The real property tax for any year shall accrue on the first (1st) day of January and from that date it shall constitute a lien on the property which shall be superior to any other lien, mortgage, or encumbrance of any kind whatsoever, and shall be extinguished only upon the payment of the delinquent tax.

Read the full instrument → · Open the chapter this section belongs to: CHAPTER 6.- Collection of Real Property Tax →

Other provisions in CHAPTER 6.- Collection of Real Property Tax

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 246 (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).

Continue your research

RA 7160 (Local Government Code of 1991), full textChapter navigation and full text, so you can read this section in contextPhilippines legislation Philippine Laws by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year CHAPTER 6.- Collection of Real Property Tax — read this in contextThe surrounding text of the act in order, so you can see what comes before and afterChapters and sections