Question & AnswerQ&A (Act No. 2338)
The main purpose of Act No. 2338 is to amend Section 18 of Act No. 2259 by providing for an additional method of payment for the cost of survey, monumenting, and registration proceedings related to the settlement and adjudication of land titles.
One-tenth of the cost is borne by the Insular Government, one-tenth by the province(s), one-tenth by the municipalities, townships, or settlements where the land is located, and the remaining seven-tenths is taxed against various lots and their owners.
If a municipality, township, or settlement lacks sufficient funds, their share may be paid by the province.
Yes, with the approval of the Governor-General, these shares may be paid in five equal annual installments.
The seven-tenths of the cost is taxed and apportioned by the court against the various lots and their owners and constitutes a special assessment of taxes and a first lien on the land.
Yes, no apportionment is made against lots that have already been surveyed with an official plat or have been previously registered in the Court of Land Registration under Act No. 496.
The amounts are to be collected in five equal annual installments bearing 6% interest per annum, collected similarly to general land taxes, due starting the year after the court decision.
The Director of Lands must certify monthly the amounts expended on each cadastral survey project to the Insular Auditor and Treasurer, who then pays the Bureau of Lands accordingly.
Provincial governments, with Governor-General approval, may pay not only their one-tenth share but also the seven-tenths taxed against the lots and owners, thus collecting these payments as general provincial funds.
The Act took effect immediately upon its passage on February 27, 1914.