An Act to Amend Act No. 2238, as amended
Act No. 2516, enacted on February 5, 1915, amends previous legislation regarding land tax assessments in the Philippines. The amendment specifically exempts fruit trees from being classified as improvements for tax purposes unless the land is primarily dedicated to fruit cultivation. This change allows property owners to appeal assessments related to improvements made on their property while clarifying the treatment of fruit trees in tax evaluations. The law took effect on January 1, 1915.
Law Information
- Reference Number
- Act No. 2516
- Date Enacted
- Category
- Statutes
- Subcategory
- Acts
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
February 5, 1915
ACT NO. 2516
AN ACT TO AMEND ACT NUMBERED TWENTY-TWO HUNDRED AND THIRTY-EIGHT, ENTITLED "AN ACT TO PROVIDE FOR THE REVISION AND CORRECTION OF LAND-TAX ASSESSMENTS, THE VALUATION OF NEWLY DECLARED REAL PROPERTY FOR THE PURPOSES OF TAXATION, AND OTHER PURPOSES," EXEMPTING FRUIT TREES FROM BEING CONSIDERED AS IMPROVEMENTS, UNDER CERTAIN CONDITIONS
SECTION 1. Subsection (d) of section seven of Act Numbered Twenty-two hundred and thirty-eight is hereby amended to read as follows:
"(d) To assess and value all permanent utilizable improvements made upon the property during the preceding year; but the owner may make use of the right of appeal mentioned in section six of this Act: Provided, That for the purposes of this Act, fruit trees shall not be considered as improvements unless the land is planted principally to fruit trees."
SECTION 2. This Act shall take effect as of January first, nineteen hundred and fifteen.
Enacted, February 5, 1915.
Cite This Law
An Act to Amend Act No. 2238, as amended, Act No. 2516, Feb 5, 1915 (Philippines)
An Act to Amend Act No. 2238, as amended, Act No. 2516 (Phil. 1915)
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