In the Philippines, the failure to pay real property taxes (commonly known as "amilyar") can lead to severe consequences for property owners. Under the Local Government Code of 1991 (Republic Act No. 7160), non-payment of real property taxes over a prolonged period can result in the government taking legal action to recover the unpaid taxes, including the potential auction or forfeiture of the property.
Legal Basis for Tax Delinquency
Section 256 of the Local Government Code explicitly states that real property taxes become delinquent after the due date if not paid. The local government unit (LGU) has the authority to impose interest on unpaid taxes, which accumulates monthly until the amount is settled.
If taxes remain unpaid for a long period, the LGU can pursue a remedy through a levy on the property, as provided in Section 258 of the Code. A levy involves the government placing a lien on the property, effectively giving the government a legal claim over the property to recover the unpaid taxes.
Auction and Forfeiture
If the property owner still fails to pay the taxes after a levy has been made, the LGU can proceed with the auction of the property. This process is outlined in Section 260 of the Local Government Code, which allows the LGU to sell the property at a public auction to recover the delinquent taxes. If no bidders are interested, the property may be forfeited in favor of the government.
However, the property owner has a right to redeem the property within one year from the date of auction or forfeiture by paying the full amount of the delinquent taxes, interests, and costs associated with the auction or forfeiture. If the property is not redeemed within this period, the government gains full ownership of the property.
Agrarian Reform and Land Seizure
The question of whether agrarian reform would involve the seizure of land for non-payment of amilyar specifically relates to the broader powers of the government in managing land ownership and distribution under agrarian reform laws. However, it is important to clarify that the Department of Agrarian Reform (DAR) typically deals with the redistribution of agricultural lands, particularly those covered under the Comprehensive Agrarian Reform Program (CARP).
Non-payment of real property taxes is generally a matter handled by the LGU, and while it can lead to the auction or forfeiture of the property, this process is distinct from the agrarian reform program. Agrarian reform laws do not specifically address the issue of non-payment of real property taxes; they focus on land ownership distribution, tenant rights, and related issues.
In conclusion, while the government has the authority to seize land due to non-payment of taxes, this process is primarily governed by the Local Government Code rather than agrarian reform laws. Property owners should be aware of their obligations to pay real property taxes to avoid the risk of losing their property through government action.