A collection of Philippine laws, statutes and codes not included or cited in the main indices of the Chan Robles Virtual Law Library.
Commonwealth Acts :
Section 1. Title. — This Act shall be known as the Charter of Quezon City.
"I hereby certify that the foregoing list contains a true statement of the piece or pieces of taxable real estate belonging to each person named in the list, and its true case value, and that no real estate taxable by law in Quezon City has been omitted from the list, according to the best of my knowledge and belief.
"I do solemnly swear (or affirm) that I will well and truly hear and determine all matters and issues between the city assessor and taxpayer submitted for my decision. So help me God. (In case of affirmation the last four words to be stricken out.)
"Subscribed and sworn to (or affirmed) before me _________ this ________ day of _______, 19 ____
(Signature and title of officer administering oath)
Section 32. Taxes on Real Estate — Forfeiture of Reality. — In case
there is no bidder at the public sale of such land who offers a sum
sufficient to pay the taxes, penalties, and costs, the city treasurer
shall declare the land forfeited to the city, and shall make, within
two days thereafter, a return of his proceedings and the forfeiture,
which shall be spread upon the records of his office.
Section 33. Taxes — Legal Procedure. — (a) The assessment of a tax shall
constitute a lawful indebtedness from the taxpayer to the city which
may be enforced by a civil action in any court of competent
jurisdiction, and this remedy shall be in addition to all other
remedies provided by law.