HOwever, Assessors who are using the same Real Property Tax Code , by their own discretion has the following reasons to assess or not to assess:
A) To Assess the property-They are only running after the building which is private and therefore by all means taxable. Government land are not taxable as provided by law.
B) Not to Assess- Because The Payment of real proeprty tax based on the tax declaration will create a resemblance of ownership. This too often encourage squatters to build houses on private and government lots. So huwag na lang. Yes, there are cases decided by the Supreme Court that a man who claims ownership of a certain property without papers is most likely to lose, if another will present proof of ownership, like receipts of real property tax.
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