[RPT] Procedure for Levy of Real Properties

Tax constitutes a lien on the property superior to all liens; and may
only be extinguished upon payment of tax and charges.

Time for payment of RPT expires.

Warrant of levy issued by LT (which has force

of legal execution in the LGU concerned)

Warrant mailed/served upon delinquent owner.

Written notice of levy and warrant served upon the assessor and
Register of Deeds of the LGU.

30 days from service of warrant, LT shall advertise sale of property by

POSTING of notice at the main entrance of the LGU hall/building
and in a conspicuous place in the brgy where property is located.
PUBLICATION once a week for 2 weeks.

Before sale, the owner may stay the proceedings by paying the
delinquent tax, interest, and expense of sale.

SALE IS HELD: 1.) At the main entrance of the LGU bldg; 2.) On the
property to be sold; or 3.) at any other place specified in the notice.

 If there is a bidder and highest bid If there is no bidder or

is sufficient, bidder pays and
treasurer reports to Sanggunian
within 30 days after the sale.
 The LT delivers to purchaser the
certificate of sale.
 Excess remitted to owner.
 W/n 1 year from sale, owner may
redeem upon payment of:
delinquent tax; interest due
highest bid is insufficient,
the LT shall purchase the
property in behalf of LGU.
Registrar of Deeds shall
transfer title of property
to LGU w/o need of court
order.
W/n 1 year from
forfeiture, owner may
 [RPT] Procedure for Levy of Real Properties

[from date of delinquency redeem upon payment of

to date of sale]; and tax, interest, costs, sale,
additional interest of 2% per otherwise, ownership
month [from date of sale to shall vest to LGU.
date of redemption]. Sanggunian concerned
 Delinquent owner retains may by ordinance and
Possession and right to fruits. with notice of not less
 Price paid plus interest of 2% than 20 days sell/dispose
per month shall be returned by public auction of
to the buyer. property acquired.

Levy may be repeated until full amount due,

including all expenses, is collected.