RA 7160 (Local Government Code of 1991) Section 257

Local Government’s Lien.

Section 257

SECTION 257. Local Government’s Lien. - The basic real property tax and any other tax levied under this Title constitute a lien on the property subject to tax, superior to all liens, charges or encumbrances in favor of any person, irrespective of the owner or possessor thereof, enforceable by administrative or judicial action, and may only be extinguished upon payment of the tax and the related interests and expenses.

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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 257 (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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