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REPUBLIC
ACT NO. 6238
REPUBLIC ACT NO. 6238 - AN
ACT AMENDING SECTION SIXTY-FOUR OF REPUBLIC ACT NUMBERED FOUR HUNDRED
NINE, AS AMENDED, KNOWN AS THE REVISED CHARTER OF MANILA
Section 1.
Section sixty-four of Republic Act Numbered Four hundred nine, as
amended, is hereby further amended to read as follows:
"Sec. 64. Annual real estate tax. — An annual tax of
one and one-half per centum on the assessed value of all real estate in
the city subject to taxation as hereinabove provided is hereby levied.
The additional one per cent real property tax provided for in Republic
Act Numbered Five thousand four hundred forty-seven shall all be
retained by the City of Manila notwithstanding the provisions of said
Republic Act Numbered Five thousand four hundred forty-seven: provided,
however, that sixty per centum of the additional one per cent real
property tax levied under said Act shall be appropriated and disbursed
by the School Board of the City of Manila to fund the activities
provided under Republic Act Numbered Five thousand four hundred
forty-seven and the remaining forty per centum to be appropriated and
disbursed by the Municipal Board of said City for purposes as provided
in Section six hereof: provided, further, that the real property taxes
abovementioned shall be due and payable in four equal installments; the
first installment shall be due and payable on or before March
thirty-first; the second installment, on or before June thirtieth; the
third installment, on or before September thirtieth; and the last
installment, on or before December thirty-first: provided, finally,
that if any taxpayer shall fail to pay taxes assessed against him on or
before the end of a calendar quarter as above indicated, he shall be
delinquent in such payment and shall be subject to penalty of ten per
centum of the amount of tax due."
Sec. 2. This Act shall take effect upon its
approval.
Approved: June 19, 1971
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