Question & AnswerQ&A (Act No. 3081)
The value of the property shall be its last assessed value or, in default thereof, its market value.
The fees shall be payable to the register of deeds upon delivery of the titles to the owners, but they may also be payable to the provincial treasurer or his deputies if they deliver titles by delegation from the register.
One-tenth of the cost is borne by the Insular Government, one-tenth by the province, one-tenth by the local city or municipality where the land is located, and the remaining seven-tenths is taxed against each lot in proportion to its area.
No less than five pesos shall be taxed against each lot.
The provincial board may pay the municipality's share from the province's funds.
They constitute a special assessment of taxes, constitute a first lien on the land, and are collectible in equal installments over five years with six percent interest per annum.
The first installment is due at the same time as the general land taxes for the year following the court's order apportioning the costs; subsequent installments are due annually alongside the general land taxes.
No, such lots are exempt from the lien and cost collection under these provisions.
The vendor must present a receipt signed by the Director of Lands or authorized representative showing full payment of the costs if the order apportioning costs has been issued.
A sum equivalent to ten percent of the cost of the survey and monumenting of the land, covering services by the General Land Registration Office, clerks, and publication and mailing of notices.
The amounts shall be covered into the Insular Treasury but provincial or municipal governments may assume and pay these costs with the approval of the Secretary of the Interior, in which case amounts collected are paid into the local treasuries.
A statement of collections must be forwarded to the Insular Auditor and Insular Treasurer, who are authorized to pay sums equal to the collected costs back to the General Land Registration Office for use in other cadastral proceedings.
Yes, it applies retroactively and to all cadastral proceedings where the order apportioning costs had not been issued at the time of the Act's promulgation.