Real Property Tax Code

Section 109

Sale and forfeiture before effectivity of Code. All sales and forfeitures of delinquent real properties and tax delinquencies existing before the effective date of this Code shall be governed by the provisions of laws then in force.

Section 110

Turn over of pending assessment cases, records, supplies and equipment of the Board of Assessment Appeals. All assessment cases pending before the Board of Assessment Appeals created under Commonwealth Act No. 470 and the charters of all cities including all their records, supplies and equipment shall be turned over by its outgoing Chairman to the local Board of Assessment Appeals in their respective localities created under Presidential Decree No. 76. Such cases shall be decided pursuant to and in accordance with the provisions of this Code.

Section 111

Repealing Clause. Commonwealth Act Numbered Four Hundred Seventy, as amended; the pertinent provisions of the charters of all cities; Section two thousand ninety-two of the Revised Administrative Code; and all acts, laws or decrees or parts of acts, laws or decrees inconsistent with the provisions of this Code are hereby repealed or modified accordingly.

Section 112

Effectivity of Code. This Code shall take effect on June 1, 1974. Done in the City of Manila, this 20th day of May, in the year of Our Lord Nineteen Hundred and Seventy-four. The Tax Amnesty Act, TIMTA, Court of Tax Appeals, and Real Property Code