Law Summary
Apportionment of Registration and Survey Costs
- The total costs incurred from registration proceedings, cadastral survey, and monumenting are divided as follows:
- One-tenth borne by the Insular Government.
- One-tenth paid by the province where the land is situated.
- One-tenth paid by the city, municipality, municipal district, township, or settlement where the land is located.
- Seven-tenths taxed against the lots involved in the cadastral proceeding.
- Manila is uniquely recognized as both a province and a municipality for these purposes.
- If a local municipality or district lacks funds, its portion can be covered by the province upon the provincial board's judgment.
Special Tax Assessment and Collection Mechanism
- The amounts taxed on individual lots are considered special tax assessments and constitute a first lien on the land.
- Collection is through the Director of Lands or authorized representatives in five equal installments over five years, with 6% annual interest.
- Installments align with the due dates for the general land taxes.
- The clerk of court provides orders to the collection officers.
- Exceptions to liens and collections include lots surveyed at the owner's expense or those registered under a prior act or declared public lands.
- Owners may prepay any installment before it is due.
Responsibilities on Sale, Transfer, or Conveyance of Property
- For properties under cadastral proceedings with outstanding costs, the vendor or legal representative must fully pay the costs if the court has issued the apportionment order.
- The register of deeds must require proof of payment from the vendor before registering sales or transfers.
- If the apportionment order has not been issued, the register shall note the lien on the certificate of transfer as security for payment.
Components and Coverage of Registration Proceeding Costs
- Costs include 10% of the survey and monumenting costs.
- This amount covers services by the General Land Registration Office and clerks, publication, mailing, posting notices, decisions, and cost apportionment orders.
- The General Land Registration Office bears expenses related to notices and publications.
Handling and Appropriation of Collected Funds
- All costs collected are remitted to the Insular Treasury.
- Provincial or municipal governments may opt, with Secretary of the Interior approval, to pay costs on behalf of owners.
- Payments made by owners in such cases go to the local treasury as part of general funds.
Reporting and Reimbursement Procedures
- Upon collection, the General Land Registration Office Chief reports collections to the Insular Auditor and Treasurer.
- The Insular Treasurer is authorized to reimburse the General Land Registration Office an amount equal to collections.
- Appropriations for these reimbursements come from unallocated funds in the Insular Treasury.
Retroactive Application
- The Act applies retroactively to all cadastral proceedings where the order apportioning costs had not been issued by the promulgation date.