Tax Assessment, Lien, and Collection Procedures
- The amounts taxed become a special tax assessment against each parcel of land.
- This tax constitutes a first lien on the land.
- Collection is managed by the Director of Lands or authorized representatives.
- Payment is made in equal installments over five years with six percent per annum interest.
- The first installment is due at the same time as the general land taxes in the year after the Court of First Instance's decision.
- Subsequent installments coincide with annual general land tax due dates.
- The court clerk must provide the tax collection officer with a copy of the court decision.
Exceptions to the Liens and Collections
- Costs apportioned on lots surveyed at the owner's request and expense, when a non-cadastral plan already exists from an authorized surveyor before the cadastral decision, are exempt from liens and collection.
- Lots previously registered under the Land Registration Act, or surveyed, patented, or leased according to Public Land and Mining Laws before the cadastral decision, are exempt.
- Lands declared public by the court in the cadastral proceeding are not subject to such liens or collections.
Voluntary Prepayment Option
- Owners may pay any installment of their assessed costs at any time before the due date without penalty.
Retroactive Application
- The amendments apply retroactively to all cadastral proceedings where cost apportionment orders had not been issued by the time the Act was promulgated.