QuestionsQuestions (Act No. 3465)
Act No. 3465 amends Subsection (a) of Section 18 of Act No. 2259 (entitled “An Act providing certain special proceedings for the settlement and adjudication of land titles”), as previously amended by several Acts.
One-tenth is borne by the Insular Government; one-tenth by the province concerned; one-tenth by the city/municipality/municipal district/township/settlement where the land is situated (with City of Manila treated as both province and municipality for this purpose); and the remaining seven-tenths are assessed against the lots.
It is assessed and collected against each and all of the lots in the cadastral proceeding and apportioned according to the square root of the area of each lot, but no lot may be taxed less than five pesos.
Its share may be paid in five equal installments within five years, without interest.
The amounts taxed against each lot or parcel are considered a special assessment of taxes against the respective parcels; they constitute a first lien upon the land.
They are collected by the Director of Lands (or duly authorized representatives) in equal installments within five years, and are collected with interest at six percent per annum.
It becomes due at the same time as the general land taxes for the year next succeeding the year in which the assessment of costs is received by the provincial treasurer, and it is collected in the same manner as general land taxes.
Each succeeding installment becomes due at the same time as general land taxes for the corresponding current year and is collected in the same manner.
The Director of Lands must send a copy of the assessment of costs to the officer in charge of collection.
If the lots were surveyed at the owner’s request and expense and a plan other than the cadastral plan was made by a duly authorized surveyor prior to the decision in the cadastral proceeding, then the amounts representing the proportional shares of costs taxed against those lots shall not constitute a lien and shall not be collected from the owners.
Amounts taxed against lots that were already registered under Act No. 496 (Land Registration Act), or that were surveyed, patented, or leased under the Public Land and Mining Laws, or that have been declared public lands by the court—shall not constitute a lien and shall not be collected from the owners.
Yes. The owner of any lot may, if he so desires, pay any installment of the costs taxed against his lot at any time before the installment becomes due.
Six percent per annum.
No. The proviso states that the share of the local unit may be paid in five equal installments within five years, without interest.