Title
Cost Allocation in Cadastral Proceedings
Law
Act No. 3337
Decision Date
Dec 7, 1926
An amendment to Act No. 2259 modifies the assessment and collection of costs in cadastral cases in the Philippines, with the Insular Government, provinces, and municipalities sharing the expenses, and exemptions provided for certain lots.
A

Q&A (Act No. 3337)

One-tenth of the cost of the registration proceedings and the cadastral survey and monumenting shall be borne by the Insular Government.

One-tenth of the cost shall be paid by the province concerned.

One-tenth of the cost must be paid by the local government unit where the land is situated.

The remaining seven-tenths shall be assessed and collected against all lots included in the cadastral proceeding and apportioned in accordance with the square root of the area of each lot, subject to a minimum tax of five pesos per lot.

If the municipality or other local unit lacks sufficient funds, its share may be paid by the province as determined by the provincial board.

The amounts taxed against each lot are considered a special assessment of taxes against the respective parcels and constitute a first lien upon the land.

The costs are to be paid in equal installments within five years, bearing interest at six percent per annum.

The first installment is due at the same time as the general land taxes for the year following the court decision.

Yes, costs taxed against such lots that have been surveyed or registered prior to the cadastral decision do not constitute a lien and shall not be collected from the owners.

Yes, owners may pay any installment of the costs taxed against their lot at any time before it becomes due.


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