Monday, September 10, 2012
Section 266 of R A 7160
SEC. 266. Collection of Real Property Tax Through the Courts. - The local government unit concerned may enforce the collection of the basic real property tax or any other tax levied under this Title by civil action in any court of competent jurisdiction. The civil action shall be filed by the local treasurer within the period prescribed in Section 270 of this Code.
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One of the legal ways to collect taxes, in case when the owner refuses to pay through the court. Why. Taxes is the lifeblood of the government. The local Sanggunian has already earmarked those taxes to pay projects involving public infrastructures, etc. Non collection or short fall i collection will impair the realization of those projects and government services is thereby affected
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