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PRESIDENTIAL DECREE NO. 1446
PRESIDENTIAL DECREE NO. 1446 -
PROVIDING FOR THE IMPOSITION OF AN ADDITIONAL TAX ON IDLE LANDS AND
AMENDING FOR THE PURPOSE THE PERTINENT PROVISIONS OF PRESIDENTIAL
DECREE NUMBERED FOUR HUNDRED AND SIXTY-FOUR, OTHERWISE KNOWN AS THE
REAL PROPERTY TAX CODE
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WHEREAS, it
is the declared policy of the State to promote the maximum and
efficient utilization of land in order to support the vital government
programs of rural development, low-cost housing, infrastructure and
others similarly designed for the primary benefit and upliftment of the
poor and the underprivileged; chanroblesvirtualawlibrary
WHEREAS, large tracts of productive agricultural and urban lands of
private ownership throughout the country remain idle and undeveloped
due to non-cultivation and non-utilization by the owners thereof;chanroblesvirtualawlibrary
WHEREAS, the apparent and continued accumulation of private lands for
speculation and other non-productive purposes serves as a deterrent to
the execution of country-wide socio-economic programs;chanroblesvirtualawlibrary
WHEREAS, to attain the New Society's objectives, specifically those
pertaining to rural development and urban growth, it is imperative to
induce the proper utilization of idle lands and amend for this purpose
existing provisions of law.
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Republic of
the Philippines, by virtue of the powers vested in me by the
Constitution, do hereby decree and order as part of the law of the land
the following provisions:cralaw:red
Section 1. Section 42 of Presidential Decree No. 464
is hereby amended to read as follows:cralaw:red
"Sec. 42. Additional and valorem tax on idle lands. —chanroblesvirtualawlibrary
a. There is hereby imposed an additional real
property tax on idle lands at the rate of FIVE PER CENT PER ANNUM based
on the assessed value of the property as determined by the Provincial
or City Assessor of the Province or City where the property is located,
or by the Municipal Assessor in the case of idle lands situated in the
municipalities of Metropolitan Manila.
b. The additional ad valorem tax levied in the
preceding paragraph shall begin to accrue on July 1, 1978, any
provision of law to the contrary notwithstanding."
Section 2. Section 43 of Presidential Decree No. 464
is hereby amended to read as follows:cralaw:red
"Sec. 43. Idle lands, coverage. — For purposes of
this Decree, idle lands shall include the following:cralaw:red
a. Agricultural lands suitable for cultivation,
dairying, inland fishery, and other agricultural uses, one half of
which remain uncultivated or unimproved by the owner or owners thereof.
b. Lands, other than agricultural, located in a City
or Municipality, more than 2,000 square meters in area one half of
which remain unutilized or unimproved by the owner or owners thereof.
This Section shall likewise apply to residential lots in subdivisions
duly approved by proper authorities, the ownership of which has been
transferred to individual owners, who shall be liable for the
additional tax. Individual lots of such subdivisions, the ownership of
which has not been transferred to the buyer shall be considered as
forming part of the subdivision, and shall be subject to the additional
tax payable by subdivision operator. chanroblesvirtualawlibrary
Section 3. Section 44 of Presidential Decree No. 464
is hereby amended to read as follows:cralaw:red
"Sec. 44. Idle lands exempt from tax. — The
additional levy on idle lands shall not apply to landowners who are
unable to improve, utilize or cultivate their lands due to any of the
following causes:cralaw:red
a. Adverse peace and order conditions as certified by
the Provincial Commander of the Philippine Constabulary. However, if
within one year upon restoration of the peace and order in the locality
as certified by the said Provincial Commander, the said land remains
unimproved, unutilized, uncultivated, the additional tax provided under
Section forty two hereof shall be imposed.
b. Financial losses of the owner due to fire, flood,
typhoon, earthquake and other causes of similar nature declared by the
owner in a sworn statement to be submitted to the Provincial, City or
Municipal Assessor stating the ground or grounds therefore, which shall
be accompanied by a certification from the proper agency of the local
government concerned. If the idle land is not improved to the extent
prescribed in the next preceding Section within two years from the date
of the occurrence of the loss, the tax provided under Section forty-two
hereof shall be imposed subject to rules and regulations issued in
connection herewith.
c. Existing court litigations involving the land
subject to tax mentioned in this chapter as certified by the Court
under with the case is pending unless said land is not improved within
one year after the final adjudication of the case to the extent
provided in the next preceding Section, in which case, the tax provided
under Section forty-two hereof shall be imposed.
d. Necessity to leave the land in a fallow state as
certified by the Provincial, City or Municipal Agriculturist, or in
their absence, by the Secretary of Agriculture or his duly authorized
representatives, stating among others, the length of time within which
the land shall be considered ready for production. If the idle land is
not improved within one year after the termination of such period of
time, the tax provided under Section forty-two hereof shall be imposed.
e. Unfavorable physical factors such as rocky nature
of ground, and uneven topography in the case of agricultural land,
which render the land unsuitable for cultivation as certified by the
Provincial, City or Municipal Agriculturist, or in their absence, by
the Secretary of Agriculture or his duly authorized representatives.
f. Acquired subdivision lots which remain idle due to
the failure of the subdivision developer or owner to develop the said
subdivision in accordance with the approved subdivision plan as
determined by the assessor. If within one year, from the time the
subdivision is developed, the said lot still remains unutilized or
unimproved, the tax provided under Section forty-two hereof shall be
imposed." chanroblesvirtualawlibrary
Section 4. Section 45 of Presidential Decree No. 464
is hereby amended to read as follows:cralaw:red
"Sec. 45. Application for exemptions. —chanroblesvirtualawlibrary
a. The owner, administrator, or any person having
legal interest on the land, desiring to avail of the exemptions
enumerated under Section 44 hereof, shall file within six months from
the date of effectivity of this Decree, the corresponding application
with the Assessor of the Province, City or Municipality, where the land
is situated. The application shall state the ground or grounds under
which the exemption is being claimed."
Section 5. Assessment and Collection. — The
assessment and collection of the additional tax on idle land shall be
in accordance with the provisions of Presidential Decree No. 464, as
amended.
Section 6. Distribution of Proceeds of the Additional
Real Property Tax on idle Lands. — The proceeds of the additional real
property tax on idle lands shall accrue to the general fund of the
Province, City or Municipality where such land subject to tax is
situated, and shall be distributed as follows:cralaw:red
a. In the Province: Fifty percent shall accrue to the
Municipality where the property subject to tax is situated and fifty
percent shall accrue to the province.
b. In the Cities: The entire proceeds of the
additional tax on idle lands shall accrue to the City where the land
subject to tax is situated.
c. In the Cities and Municipalities in Metropolitan
Manila: Fifty percent shall accrue to the Metropolitan Manila
Commission, and fifty percent to the City or Municipality where the
property subject to tax is situated.
Section 7. Promulgation of Rules by the Secretary of
Finance. — The Secretary of Finance shall promulgate the rules and
regulations necessary to implement the provisions of this Decree and
these shall henceforth be considered or forming part of this Decree.
Section 8. Repealing Clause. — All laws, decrees,
orders, rules and regulations which are contrary to or inconsistent
with this Decree are hereby repealed or modified accordingly.
Section 9. Effectivity. — This Decree shall take
effect immediately.
Done in the City of Manila,
this 11th day of June, in the year of Our Lord, Nineteen Hundred and
Seventy-Eight.
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