Article 144p. 144

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

apportioned, computed, and assessed according to the

assessed valuation of such lands, as shown by the books

of the assessor, or its current assessed value as fixed by

said officer in the first instance if the property does not

appear of record in his books. Upon the approval of the

ordinance, the provincial or city assessor shall forthwith

proceed to determine the annual amount of special tax

assessed against each parcel of land compromised within

the district especially benefited and shall send to each

landowner a written notice thereof by ordinary mail. If

upon completion of work it should appear that the cost

thereof is smaller or greater than the estimated cost of

the work, the provincial or city assessor shall without

delay proceed to correct the assessment by increasing or

decreasing, as the case may be, the special tax on each

parcel of land affected, for the balance of the unpaid

annual

installments.

If

all

annual

installments

have

already been paid, the provincial or city treasurer shall fix

the amount of credit to be allowed to, or the additional

special tax to be levied upon the land, as the case may be.

In all cases, he shall give notice of such rectifications to

the parties interested.

Section 54. Payment of special levy. all sums due from

any landowner or owners as payment of special levy shall

be payable to the provincial or city treasurer or his deputy

in the same manner as the annual ordinary tax levied

upon real property, in accordance with the provisions of

the preceding sections, shall be subject to the same

penalties for delinquency and be enforced by the same

means as said annual ordinary tax; and all said sums

together with any of said penalties shall, from the dates

on which they were assessed, constitute special liens

upon the land concerned and shall have preference over

other liens there may be on said lands with the sole

exception of the lien for non-payment of the ordinary real

property tax.

Section 55. Special levy by the National Government. The

Secretary of Finance may, by Department Order issued

for the purpose, provide for the imposition and collection

of a special levy on lands especially benefited by public

works projects financed by the National government

corresponding to a part not exceeding sixty percent of

the costs thereof as certified by the Secretary of Public

Works,

Transportation

and

Communications,

the

proceeds of which shall accrue to the general fund of the

National

Government.

The

special

levy

shall

be

apportioned, computed, and assessed according to the

assessed valuation of such lands as shown by the books

of the assessor, or its current assessed value as fixed by

said officer if the property does not appear of record in

this

books.

The

tax

shall be collected by the local

treasurers who shall remit their collections to the National

Treasurer in accordance with the rules and regulations

issued by the Secretary of Finance for the purpose of

implementing this Section.

The Special levy herein authorized may within sixty days

from the date of publication of the Department Order in

the Official Gazette be protested with the Secretary of

Finance

and

if

not

reconsidered

or

rescinded

may

thereafter be appealed to the proper court for decision.

CHAPTER VI COLLECTION OF REAL PROPERTY

TAX

Section 56. Date of accrual of tax. The real property tax for

any year shall attach and become due and payable on the

first day of January and from the same date said tax and

all

penalties

subsequently

accruing

thereto

shall

constitute a lien upon the property subject to such tax.

Said lien shall be superior to all other liens, mortgages, or

encumbrances

of

any

kind

whatsoever,

shall

be

enforceable

against

the

property

whether

in

the

possession of the delinquent or any subsequent owner or

possessor, and shall be removable only by the payment of

the delinquent taxes and penalties.

The real property tax on properties actually, directly, and

exclusively used for educational purposes as provided

under Presidential Decree No. 261 shall begin to accrue on

January 1, 1975.

Section 57. Collection of tax to be the responsibility of

treasurers. The collection of the real property tax and all

penalties accruing thereto, and the enforcement of the

remedies provided for in this Code or any applicable laws,

shall be the responsibility of the treasurer of the province,

city or municipality where the property is situated.

Section 58. Assessor to furnish treasurer with assessment

roll. The provincial or city assessor shall prepare and

submit

to

the

treasurer

of

the

province,

city

or

municipality, on or before the thirty-first day of December

of each year, an assessment roll containing a list of all

persons

to

whom

real

properties

have

been newly

assessed or reassessed and the values of such taxable

properties.

Section 59. Notice of time for collection of tax. The

provincial

or

city

treasurer

shall,

on

or

before

the

thirty-first of January each year, cause notice of the

periods during which real property tax may be paid

without penalty in their respective jurisdiction to be

posted at the main entrance of the provincial building or

city hall and of all municipal buildings and in a public

conspicuous place in each barrio, and published in a

newspaper and announced by crier at least three times.

The form and detail of the notice shall be prescribed by

the Secretary of Finance: Provided, however, That in lieu

of or in addition to such notice, the Secretary of Finance

may require notification in any province, municipality, or

city to be accomplished through the mailing of individual

tax bills which shall estate the exact amount of the

annual tax due, the amount of quarterly installment, its

due date, the delinquency, and the applicable penalty.

Section

60.

Payment

of

real

property

taxes

in

installments. Real property taxes may, in the discretion of

the taxpayer, be paid without penalty in four equal

installments; the first installment to be due and payable

on or before March thirty-first; the second installment, on

or before June thirty; the third installment, on or before

September thirty; and the last installment, on or before

December thirty-first, except the special levies authorized

under Sections forty-seven and fifty-five of this Code

which

shall

be governed by the local ordinance or

Department Order issued by the Secretary of Finance, as

the case may be.

Any person who is in any provincial, city or municipal

treasurer's office on the last day of any period established

for the payment of the real property tax without penalty,

ready and prepared to pay but is unable to do so because

of the great number of taxpayers, shall be given a suitable

card entitling him to pay the tax without penalty on the

next business day.

Section 61. Tax discount. If the basic and additional real

property tax levied for the Special Education Fund or any

quarterly installment thereof is paid in full within the

prescribed period of payment, the taxpayer shall be

granted a discount on the tax due as follows: twenty per

cent on the tax due and payable during the year 1974;

fifteen per cent on the tax due and payable during the

year 1975; ten per cent on the tax due and payable during

the year 1976; and five per cent on the tax due and

payable during the year 1977; Provided, further, That only

lands without any delinquency shall be granted the same;

and Provided, finally, That the discounted tax shall not be

lower than the tax corresponding to the next preceding

tax year.

Beginning with the calendar year 1978 and thereafter, the

President of the Philippines may, at his discretion or upon

recommendation of the Secretary of Finance, authorize

the grant of discounts on taxes due on real property at

such rates and for such periods as he may fix, if he deems

that the public interest so requires.

Section 62. Payment under protest. (a) When a taxpayer

desires for any reason to pay his tax under protest, he

shall

indicate

the

amount

or

portion thereof he is

contesting and such thereon the words "paid under

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