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Section 236. Additional Ad Valorem Tax on Idle Lands - Local Government Code of 1991

Section 236. Additional Ad Valorem Tax on Idle Lands of Local Government Code of 1991. Section 236. Additional Ad Valorem Tax on Idle Lands. - A province or city, or a municipality within the Metropolitan Manila Area, may levy an an

  • Subjects 9 Bar syllabus groups
  • Codals 48 Primary legal sources

Local Government Code of 1991

Section 236. Additional Ad Valorem Tax on Idle Lands. - A province or city, or a municipality within the Metropolitan Manila Area, may levy an annual tax on idle lands at the rate not exceeding five percent (5%) of the assessed value of the property which shall be in addition to the basic real property tax.

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