Be it
enacted by the Senate and House of Representatives of the Philippines
in Legislature assembled and by the authority of the same:
Section 1. Subsection (a) of section eighteen of Act
Numbered Twenty-two hundred and fifty-nine, as amended by Acts Numbered
Twenty-three hundred and thirty-eight, Twenty-five hundred and
fifty-eight, three thousand and eighty one, and Thirty-three hundred
and thirty seven is hereby amended to read as follows:
"Section 18. (a) One tenth of the costs of the registration proceedings and the
cadastral survey and monumenting had under this Act shall be borne by
the Insular Government, one-tenth shall be paid by the province
concerned and one-tenth by the City, Municipality, municipal district,
township, or settlement to which the land is situated, the City of
Manila to be considered for this purpose, both as a province, and
municipality; and the remaining seven-tenths shall be assessed and
collected against each and all of the lots included in a cadastral
proceedings and shall be apportioned in accordance with the square root
of the area thereof, but in no case shall less than five pesos be taxed
against each lot: Provided, That when the province, a municipality,
municipal district, township, or settlement has not sufficient funds to
pay this obligation, its share may be paid in five equal installments
within five years, without interest. The amounts thus taxed against
each of the lots or parcels of land shall be considered a special
assessment of taxes against the respective parcels. shall constitute a
first lien upon the land, and shall be collected by the Director of
Lands or his duly authorized representatives in equal installments
within a period of five years, bearing interest at the rate of six per
centum per annum. The first installment shall become due and payable at
the same time as the general land taxes for the year next succeeding
the year in which the assessment of the costs shall be received by the
provincial treasurer and shall be collected in the same manner as such
general land taxes. Each succeeding installment shall become due and
payable at the same time as the general land taxes for the
corresponding current year and shall be collected in the same manner.
The Director shall for this; purpose send to the officer in charge of
such collection a copy of said assessment of costs: Provided, however,
That the amounts representing the proportional shares of the costs
taxed against lots surveyed at the request and expense of their owner
and for which plan other than the cadastral plan has been made by a
duly authorized surveyor prior to the decision in the cadastral
proceeding, or which have been registered in accordance with the
provision of Act Numbered Four hundred and ninety-six, entitled "The
Land Registration Act," or surveyed, patented, or leased under the
Public Land and Mining Laws, prior to the decisions in the cadastral
proceeding, or have been declared to be public lands by the court,
shall not constitute a lien against said lot nor shall be collected
from the owners thereof: Provided, further, That the taxed against his
lot at any time before the same become due."
Sec. 2. This Act shall take effect on its approval.
Approved: December 7, 1928.
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