Real Property Tax Code

Section 96

Remission of tax by provincial or city board or council. In case of a general failure of crops or great decrease in the price of products, or similar widespread disaster in any city or municipality or municipalities of a province, the provincial of city board or council of the same, by resolution passed prior to the first day of January of any year may remit, wholly or partially, the real property tax or the penalties thereon for the succeeding year in the city or municipality or municipalities effected by the disaster, but a resolution so disposing must clearly state the reason or reasons for such remission and shall not take effect until approved by the Secretary of Finance.

Section 97

Remission or reduction of tax by the President of the Philippines. The President of the Philippines, may, in his discretion, remit or reduce the real property tax for any year in my city, municipality or province if he deems that public interest so requires.

Section 97-A

Whenever public interest shall so require, or in special cases of economic dislocation or imbalance arising from natural calamities, the Minister of Finance shall, upon direction or approval of the President of the Philippines, formulate and prescribe a scheme of graduated realty tax payments and/or a system of equalizing real property valuations for taxation purposes, or such remedial measures that would ease the tax burden, subject to such conditions and requirements as may be deemed necessary. (Amendments to Certain Sections of P.D. No. 464 As Amended (Real Property Tax Code), Presidential Decree No. 1621, [April 19, 1979])

Section 98

Duty of offers to assist the provincial or city assessor. It shall be the duty of every officer and employee of the provincial, city and municipal governments to render all necessary assistance to the provincial or city assessor. It shall likewise be the duty of registers of deeds and notaries public to furnish the provincial or city assessors with copies of all contracts conveying, leasing, or mortgaging real property received by, or acknowledged before, them.

Section 99

Insurance companies to furnish information. Insurance companies, whenever requested, shall furnish in each particular case to the provincial or city assessor copies of any contract or policy insurance on buildings, structures and improvements insured by them which may be necessary for the proper assessment thereof.

Section 100

Fees in court actions. All court actions, criminal or civil, instituted at the instance of the provincial or city treasurer or assessor under the provisions of this Code, shall be exempt from the payment of court and sheriff's fees.

Section 101

Fees in registration of papers or documents on sale of delinquent real property to province or city. All certificates, documents, or papers covering the sale of delinquent property to the province or city, if registered in the Registry of Property, shall be exempt from registration fees.

Section 102

Promulgation of rules by the Secretary of Finance. The Secretary of Finance shall promulgate the rules and regulations and prescribe the forms to be used and the procedures to be followed in carrying out properly and effectively the provisions of this Code.

Section 103

Real property assessment notices or owner's copies of the tax declarations to be exempt from postal charges or fees. All real property assessment notices or owner's copies of tax declarations sent thru the mails by the assessor shall be exempt from the payment of postal charges or fees.