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1. Buildings built over the following areas, like, but not limited to the following are taxable:

A) On Excess lands
B) Shoulders of Road
C) Abandoned Roads
E) On lands owned by the government, like reservation, etc.

Why-All properties are taxable, unless proven to the contray.  The owner has to prove that he is indeed exempted.

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.