REA QUIZ NO.

12 GOVERNMENT ASSESSMENT PRINCIPLES/TAXATION (115)

1. They have the power to collect local transfer taxes of any real estate transaction.
A Bureau of Internal Revenue
B Registry of Deeds
C Provincial/City/Municipal Treasurer’s Office
D Provincial/City/Municipal Assessor’s Office

2. The following are exempted from paying real property tax except:
A Machineries and equipment used for pollution control and environmental protection
B Non profit or religious cemeteries or burial grounds
C Real property owned by the Republic of the Philippines or any of its political
subdivision which has been granted to taxable persons
D All real property owned by duly registered cooperatives as provided for under R.A. No.
6938

3. The municipal assessor was taxing an idle agricultural land consisting of 2 hectares valued at P
200 per square meter. If the idle land tax imposed is 5% by the ordinance, how much will the
owner pay for the idle land tax?
A P 80,000.00 C P 100,000.00
B P 200,000 D P 40,000,00

4. In case of a city, the basic tax it may charge for real property tax shall be
A Not exceeding 2% of the assessed value
B Not exceeding 2% of the fair market value
C Not exceeding 1% of the assessed value
D Not exceeding 1% of the fair market value

5. What will be the total basic real property taxes to be paid by a lot owner if his land consisting of
500 sqm has a fair market value of the assessor at P 10,000 per sqm and is classified as
commercial? The tax rate is the maximum imposable by the city.
A P 100,000 C P 25,000
B P 50,000 D P 40,000

6. Under the local government code, the maximum interest penalty that may be imposed for unpaid
real property taxes shall be
A 2 years C 5 years
B 36 months D 12 months

7. A taxpayer has ___ to redeem his real; property which was levied and subsequent forfeited and
acquired by the local government for tax delinquency,
A 1 year C 60 days
B 3 months D 2 years

8. Under what classification does a vacant lot fall with an assessed value of 20% of its fair market
value?
A Agriculture C Industrial
B Residential D Commercial
9. The provincial, city or municipal assessor shall undertake a general revision of real property
assessments every.
A 12 months C 2 years
B 18 months D 3 years

10. Real Property declared for the first time shall be assessed for taxes for the period during which it
would have been liable but not more than how many years from the initial assessment?
A 2 years C 10 years
B 5 years D 1 year

11. A tenant who rented the office space will pay his monthly rental to the owner in the amount of
P35, 000 per month and a deposit of P70, 000. How much withholding tax must he deduct from
the payment?
A P 1,750.00 C P 5,250.00
B P 3,500.00 D P10, 500.00

12. The Chairman of the Local Board of Assessment Appeals in a city is:
A City Auditor C City Register of Deeds
B City Mayor D City Engineer

13. An annual levy on real estate equivalent to 1% of assessed value which shall be in addition to the
basic real property tax is:
A Special real estate tax C Special education fund tax
B Special Assessment fund tax D Ad valorem Tax

14. In case a property owner does not agree with the notice of assessment by the Assessors, he may
file an appeal with the Local Board of Assessment Appeals within
A Thirty (30) days from receipt of said assessment
B Sixty (60) days from receipt of said assessment
C Ninety (90) days from receipt of said assessment
D One hundred twenty (120) days from receipt of said assessment

15. The Central Board of Assessment Appeals is composed of 1 Chairman and 2 members to be
appointed by the:
A Mayor C Governor
B President D Congressman

16. Under the Local Government Code, lands other than agricultural land are subject to idle land tax
provided:
A The land is more than one hectare and one-half of which remains uncultivated/unutilized
or unimproved.
B The land is more than 1,000 sq.m. and one-half of which remains
uncultivated/unutilized or unimproved.
C The land is more than 10 hectares and one-half of which remains uncultivated/unutilized
or unimproved.
D The land is more than 100 sqm and one-half of which remains uncultivated/unutilized or
unimproved.

17. What is the rate of real property tax owned by educational institutions, which is used exclusively
and directly for educational purpose?
A 1% C 5%
 B 2% D 0%

18. This involves discovering and listing information about properties and determining property
values for real property taxation purposes.
A Real Property Appraisal C Real Estate Taxation
B Real Property Assessment D Real Property Valuation

19. The Assessor’s first task and one of the most important components of the assessment process is
to_________ . Which one is not?
A locate and discover each and every single real property unit.
B identify, list, and assign their individual property identification number
C maintain an efficient data bank where all the vital information on every real property unit
situated within their jurisdiction is stored
D prepare the tax assessment roll

20. In the process of conducting the general revision of real property assessments the existing active
tax declarations are used as the main source of information for re-declaring real properties:
A if ownership of property has not changed.
B if ownership of the property has been changed
C if ownership of property is unknown
D if ownership of property is known

21. Real property transfers and changes in ownership, except one can be identified from any of the
following:
A monthly report of the register of deeds
B documents from notaries public affecting real property certificates of title
C decisions of courts of competent jurisdiction, approved subdivision plans and building
permits, occupancy permits
D notices in the newspapers, auction sales and broker listings

22. The maintenance of an efficient record system wherein all information pertinent to real property
is contained in separate files or folders is good practice that may be adopted by assessors. These
files would cover all real property situated in subdivision or any particular area in a municipality
or city, and arranged by blocks and lots with the corresponding subdivision maps for proper and
immediate identification of:
A location, ownership, area of property and other pertinent information
B size, shape, location, ownership and other pertinent information
C location, shape, ownership and other pertinent information
D location, area of property and other pertinent information

23. An estimate and opinion of value; a conclusion resulting from the analysis of facts.
A Valuation C Appraisal
B Assessment D Adjustment

24. Refers to a person who conducts valuation/appraisal; specifically, one who possesses the
necessary qualifications, license, ability and experience to execute or direct the
valuation/appraisal of real property.
A Assessor C Adjuster
B Appraiser D Geodetic Engineer

25. The valuation of property for the purpose of levying a tax, or the amount of the tax levied.
 A Valuation C Appraisal
B Assessment D Adjustment

26. A percentage of market value prescribed by law at which the assessed value is set.
A Appraised Value C Assessment Level
B Market Value D Appraised Level

27. The records at the Assessor’s Office containing the list of all properties whether taxable
or exempt.
A Assessment Roll C Tax Roll
B Assessors Registry D Tax registry

28. Refers to an official in the local government unit, who performs appraisal and assessment of real
properties, including plants, equipment, and machineries, essentially for taxation purposes. This
definition also includes assistant assessors.
A Assessor C Adjuster
B Appraiser D Geodetic Engineer

29. Fair market value of real property multiplied by the assessment level for taxation purposes.
A Appraised Value C Assessment Level
B Market Value D Appraised Level

30. The price at which a willing seller will sell and a willing buyer will buy, neither being under
abnormal pressure.
A Appraised Value C Fair Market Value
B Market Value D Non-Market Value

31. One of the major factors of production which is supplied by nature without the aid of man.
A Land C Real Property
B Real Estate D Property

31. Refers to the land and all those items which are attached to the land. It is the physical, tangible
entity, together with all the additions or improvements on, above or below the ground.
A Land C Real Property
B Real Estate D Property

32. Includes all the rights, interests, and benefits related to the ownership of real estate. Ownership of
real estate is evidenced by a Certificate of Title, Free Patent or Tax Declaration in the absence of
Certificate of Title.
A Land C Real Property
B Real Estate D Property

33. Refers to enforced proportionate contribution/s imposed by the legislature upon person, property
or interest within its jurisdiction for the purpose of supporting government and all its public
needs.
A Tax C Special Education Fund Tax
B Real Property Tax D Taxation

34. An annual levy on real estate equivalent to 1% of assessed value which shall be in addition to the
basic real estate tax.
A Taxes C Real Property Tax
 B Real Estate Tax D Special education fund Tax

35. The inherent power of the State to impose and collect taxes for the purpose of defraying
government necessary expenses for public funds
A Zoning C Taxation
B Escheat D Assessment

36. A property record, which is a traditional assessment document maintained by the provincial, city
or municipal assessors, showing, among others the market and assessed values of the property as
the basis for the collection of real property tax
A Declaration of Real Property C Declaration of Real Estate
B Declaration of Real Property Tax D Declaration of Real estate Tax

37. A sale of property after a period of nonpayment of taxes.

A Auction Sale C Tax Sale
B Tax Deficiency D Foreclosure Proceeding

38. Land is historically considered as a source of wealth, power, and prestige as much as it has
become one of government’s basic sources of:
A Raising public funds C Assessment
B Taxation D Collecting Taxes

39. The earliest forms of property taxation were employed by the:

A Spaniards C Roman Empire
C Americans D Japanese

40. This became the earliest forms of “tax rolls” listing the taxability of land, farm implements,
money, clothing, and transport and cargo modes such as ships, carriages, and mules.
A Spanish Census C Roman Census
B American Census D Japanese Census

41. During this regime in the Philippines there was no system of real property taxation as it is applied
today.
A Spanish C Roman Empire
C American Regime D Japanese

42. The Spanish “encomienda system levied taxes on male tenant farmers of military age (16 – 60) in
a form of tribute or _________ for the privilege of working the land.
A Special tax C Property tax
B Income Tax D Personal tax

43. The short-lived “1st Philippine Republic of 1898 provided for a system of realty taxation but was
not implemented completely under the:
A Malolos Constitution C Both A & B
B Philippine Constitution D None of the above

44. The ________ laid the ground works of real property taxation in the Philippines. In 1901, the
Philippine Commission promulgated Act Nos. 82 and 83 authorizing municipal and provincial
treasurers to levy realty taxes at rates not exceeding ½ of1% and 3/8 of 1%, respectively, in the
organization of local governments.
A Spaniards C Roman Empire
 C Americans D Japanese

45. The Administrative Code of 1916 (Act No. 2657) incorporated the ;
A Municipal Code and Provincial Act C City and Provincial Act
B City and Municipal Act D None of the Above

46. Act No. 3995 created the:

A Office of the City Assessor C Office of the Provincial Assessor
B Office of the Municipal Assessor D Office of the District Assessor

47. The National Assembly of 1939 enacted the:

A Commonwealth Act No. 470 C Administrative Code of 1916
B Act No. 3995 ` D None of the Above

48. During Martial Law, sweeping reforms on real property taxation were introduced through:
A PD 25 and 76 C PD 25 and 26
C PD 75 and 76 D None of the Above

49. This Code became the basis of the Real Property Tax Administration System in the Philippines in
1974.
A Real Property Tax Code C Valuers Code
B Real Property Code D Tax Code

50. The Office of the Municipal Assessor was created in:

A 1976 C 1978
B 1977 D 1979

51. PD 464, as amended, was recognized under the:

A Local Government Code of 1983 C Local Government Code of 1985
C Local Government Code of 1984 D Local Government Code of 1986

52. The 1987 Constitution paved the way for the Local Government Code of 1991which refers to:
A RA 7160 C RA 6425
B RA 7835 D RA 7279

53. In 2001, the Land Administration and Management Program, Phase I (LAMP 1), a 15 – 20 year
commitment of the Philippine Government was launched. This was aimed at, but not:
A poverty alleviation C economic growth
C equitable real property valuation D assessment and taxation

54. LAMP2, pursuant to its Valuation Education Program, signed a Memorandum of Understanding
(MOU) with the University of the Philippines Open University (UPOU) on the development and
delivery of training and education programs for real property valuation, in:
A 2007 C 2008
B 2005 D 2006

55. On May 2009, the UPOU Courseware Development Team paid an immersion visit to Central
Queensland University (CQU), Australia for exposure to:
A international best practices C international best regulations
B international best appraisal D international best valuation
56. The Real Estate Service Act (RA 9646) was passed into law on:
A May 31, 2009 C June 29, 2009
B July 21, 2009 D July 29, 2009

57. On October 13, 2009, Executive Order No. 833 this office was created for purposes of sustaining
and instituting real property valuation reforms
A Property Valuation Office C Philippine Valuation Office
B Real Property Valuation Office D Philippine Property Valuation office

58. DOF Department Order No. 37-09 prescribed the Philippine Valuation Standards (1st Edition) –
Adoption of the IVSC Valuation Standards under Philippine Setting, on:
A September 19, 2009 C November 19, 2009
B October 19, 2009 D December 19, 2009

59. The IRR of the RESA was approved (PRBRES Resolution No. 02, s. 2010) on:
A May 21, 2010 C July 21, 2010
B June 21, 2010 D August 21, 2010

60. The filing of sworn declaration of the true value of property in the assessor, by the owner or
administrator is required under Section 202 of the Local Government Code:
A once every three years C once every two years
C once every 5 years D once every 10 years

61. Such filing of the declaration is supposed to coincide with the once every three years conduct of
the general revision of:
A real property assessments C real property appraisal
B real property taxation D real property valuation

62. The Local Government Code requires the person acquiring at any time real property or making
any improvement on real property belonging to him, to prepare and submit to the assessor, a
sworn statement declaring the true value of the property:
A within 30 days after the acquisition of such property or the completion of the
improvements made
B within 60 days after the acquisition of such property or the completion of the
improvements made
C within 90 days after the acquisition of such property or the completion of the
improvements made
D within 120 days after the acquisition of such property or the completion of the
improvements made

63. Declaring newly acquired, newly built, or newly transferred real property is required under the
following conditions, but not:
A The property may be assessed at the proper time and avoid on the part of the
property owner the accumulation of back taxes.
B Real property records may be updated to indicate present ownership
C Real property records may be amended, corrected, or updated to accordingly
reflect the changes in the condition, classification, taxability, or other variations made on the
property
D Real property records may be revised to indicate previous ownership
64. Declaring newly acquired, newly built, or newly transferred real property is required under the
following conditions, but not:
A Demolition of buildings or other structures
B Dismantling and cessation of operation of machinery
C Change in classification and or Correction in area
D Conversion of presently taxable properties to exempt

65. All assessors are required to prepare and maintain an assessment roll wherein all taxable real
property located within their areas of jurisdiction shall be:
A listed C assessed
B taken D transferred

66. A copy of the assessment roll must be transmitted to their respective local treasurers; except in
cases where the assessors’ records are computerized and the same are directly and operationally
connected to the Treasurers’ Offices in the form of:
A assessment network system C local area networking or LAN.
B city network system D municipal network system

67. For purposes of recording and maintaining statistical data, a separate roll shall be prepared for:
A exempt properties. C taxable properties
B assessed properties D listed properties

68. The four (4) most important elements of the assessment process are the following, except:
A Classification, Actual use, Assessed Value, Assessment Levels
B Assessment levels, Actual Use, Assessment Levels, Tax rate
C Assessed value, Classification, Tax Rate, Actual Use
D Assessed value, Classification, Tax Rate, Assessment Levels

69. Classification of real property provides for the foundation of equity and uniformity in realty:
A Assessment C Valuation
B Taxation D Classification

70. Taxes are imposed uniformly upon the same classes of property within the territorial jurisdictions
of local government units:
A levying the tax C determining the tax
B identifying the property D classifying the tax

71. The basis for the assessment of real property in the Philippines, regardless of where the property
is located, whoever owns it, and whoever uses it.
A Classifying the property C Actual Use of the property
B Assessing the property D Assessment Levels

72. Private appraisers follow methods and techniques which are applied differently for residential and
commercial properties, thus the appraisal of a residential property and a commercial property
which are located in the same vicinity would result in two different:
A Values C Assessment
B Assessment Levels D Classification

73. Assessment levels are fixed on the basis of:

A Actual use of the property C Assessing the property
B Classifying the property D Assessment Levels
74. The assessed or taxable value is the basis for the computation of the:
A Assessed Value C Realty tax
B Assessed levels D Tax Due

75. Under local government code, the local government/sanggunian can set the assessment levels
which can be prescribed through ordinance at:
A Minimum rates C Standard rates
B Maximum rates D regular rates

76. The local government/sanggunian can increase or decrease assessment levels, provided that the
rates shall not exceed the rates prescribed by the code and that such increase or decrease of the
assessment levels shall not be made effective between:
A Standard Revisions C General Revisions
B Regular Revisions D None of the above

77. The value multiplied by the tax rate equals the tax due from the real property is the:
A. Market Value C Appraised Value
B Tax Due D Assessed Value

78. Classification or grouping real property for taxation purposes provides mechanisms for
uniformity which is fundamental requirement in:
A Taxation C Assessment
B Valuation D Appraisal

79. Real property shall be appraised at its current and fair market value based on the duly approved or
enacted
A Assessment Roll C Schedule of Fair Market Values
B Assessment Levels D Classification of Real Properties

80. Real property shall be assessed on the basis of a:

A general classification within each local government unit
B uniform classification within each local government unit
C standard classification within each local government unit
D regular classification within each local government unit

81. The appraisal and assessment of real property shall be:

A Uniform C Equitable
B Standard D Regular

82. Real properties owned by the Republic of the Philippines or any of its political subdivision are
exempted from payment of real property taxes, except:
A when the beneficial use thereof has been declared to taxable persons
B when the beneficial use thereof has been granted to taxable properties
C when the beneficial use thereof has been granted to taxable persons
D when the beneficial use thereof has been declared as taxable properties

83. Basic Tax rate for real properties located in the provinces:
A not exceeding 0.5% of AV C not exceeding 1.5% of AV
B not exceeding 1.0% of AV D not exceeding 2.0% of AV
84. Basic Tax rate for real properties located in the Cities/Municipalities within Metro Manila
A not exceeding 0.5% of AV C not exceeding 1.5% of AV
B not exceeding 1.0% of AV D not exceeding 2.0% of AV

85. The tax rate for the Special education Fund Tax:
A not exceeding 0.5% of AV C not exceeding 1.5% of AV
B not exceeding 1.0% of AV D not exceeding 2.0% of AV

86. The Ad Valorem tax on idle lands:

A not exceeding 0.5% of AV C not exceeding 5.0% of AV
B not exceeding 1.5% of AV D not exceeding 2.5% of AV

87. A province or city or a municipality within Metro Manila may exempt idle lands from the
additional levy when will physically or legally prevent the owner of the property or person having
legal interest therein from improving, utilizing, or cultivating the same by way of the following
reasons, except:
A Force majeure C Civil disturbance
C Civil disobedience D Natural calamity

88. The owner must file a sworn declaration of value of the property once every three (3) years,
during the period from:
A Jan 1 to June 30 and every 3 years thereafter
B Mar 1 to June 30 and every 3 years thereafter
C Jun 1 to June 30 and every 3 years thereafter
D Jan 31 to July 31 and every 3 years thereafter

89. A person acquiring real property or making improvement thereon must file a sworn declaration of
the true value of the property within:
A 60 days after the acquisition of the property
B upon completion or occupancy of the improvement, whichever comes earlier
C Both A & B
D none of the above

90. The assessor may file a declaration of value if the owner:

A forget or cannot make such declaration within the prescribed time as required
B is sick or fatally ill to make such declaration within the prescribed time as required
C refuses or fails to make such declaration within the prescribed time as required
D refuses or incapacitated to make such declaration within the prescribed time

91. The provincial, city, or municipal assessor shall undertake a general revision of real property
assessments:
A every year C every three (3) years.
B every two (2) years D none of the above

92. All assessments and re-assessments made after January 1 of any year shall take effect on
A January 1 of the next year C January 1 of the same year
B January 31 of the same year D January 31 of the following year

93. Valuation of Assessor may be appealed to the Local Board of Assessment Appeals within A
30 days counted from receipt of the notice of assessment
B 60 days counted from receipt of the notice of assessment
 C 90 days counted from receipt of the notice of assessment
D 120 days counted from receipt of the notice of assessment

94. Decision of Local Board of Assessment Appeals- may be appealed to the Central Board of
Assessment Appeals, within:
A 30 days from receipt of the decision
B 60 days from receipt of the decision
C 90 days from receipt of the decision
D 120 days from receipt of the decision

95. Which of the following rules in the appraisal of urban lands for taxation purpose is not true?
A Stripping method and standard depth – applies only to residential lots
B Stripping method shall not be applied on commercial and industrial properties.
C Stripping method shall not apply to corner lots.
D Stripping method shall apply to commercial lots

96. Lands bounded by 2 streets are known as:

A Key lots C Corner lots
B Thru lots D Special lots

97. Corner lots shall be valued with percentage increment (corner influence) as determined by the
local assessor per:
A SMV C Tax Roll
B FMV D Tax Registry

98. Roads and streets, unless donated or turned over to local authorities shall be valued on the basis
of the cost of cementing, asphalting, or paving with gravel and sand per square meter and shall be
listed in the name of:
A Homeowner Association C Local Government Unit
B Subdivision Owner D Barangay Council

99. The valuation of all commercial lots fronting streets/roads are applied by multiplying the length
of frontage in linear meters by 50% of the applicable unit base value and shall be added as:
A Adjustment value for frontage C Adjustment value for the comml. lot
B Adjustment value for taxation D Adjustment value for assessment

100. Value adjustments based on factors not specified in the SMV; adversely affecting the value of the
property, shall be applied, except for:
A Shape C Topography
B Blighted status D Size

101. The Rule for adjustment of Triangular lots with its base on the street is:
A Compute as a rectangular lot then take 2/3 of the resultant value.
B Compute as a rectangular lot then take 1/3 of the resultant value
C Compute the value of the rectangular and triangular portions separately according to the
rules hereof, then get the summation.
D Reduce the irregular lot to the nearest equivalent rectangular, triangular and trapezoidal
sectors and apply the foregoing rules.

102. The Rule for adjustment of Triangular lot with its apex on the street is:
A Compute as a rectangular lot then take 2/3 of the resultant value.
 B Compute as a rectangular lot then take 1/3 of the resultant value
C Compute the value of the rectangular and triangular portions separately according to the
rules hereof, then get the summation.
D Reduce the irregular lot to the nearest equivalent rectangular, triangular and trapezoidal
sectors and apply the foregoing rules.

103. The Rule for adjustment of Irregular lot is:

A Compute as a rectangular lot then take 2/3 of the resultant value.
B Compute as a rectangular lot then take 1/3 of the resultant value
C Compute the value of the rectangular and triangular portions separately according to the
rules hereof, then get the summation.
D Reduce the irregular lot to the nearest equivalent rectangular, triangular and
trapezoidal sectors and apply the foregoing rules.

104. The Rule for adjustment of Trapezoidal lot is:

A Compute as a rectangular lot then take 2/3 of the resultant value.
B Compute as a rectangular lot then take 1/3 of the resultant value
C Compute the value of the rectangular and triangular portions separately according
to the rules hereof, then get the summation.
D Reduce the irregular lot to the nearest equivalent rectangular, triangular and trapezoidal
sectors and apply the foregoing rules.

105. According to the Rule in the appraisal of agricultural lands for assessment purpose, RA 7160 has
no specific provisions on the valuation and assessment of:
A Plants and trees ` C Agricultural lots
B Farm lands D Rawlands

106. Agricultural lands convertible into residential subdivisions or industrial use shall be classified and
valued until such time that they shall have been actually converted and developed into such, as:
A Residential C Agricultural
B Industrial D None of the Above

107. Timber and forest lands belonging to RP or any or its political subdivisions, the beneficial use of
which has been granted to a taxable person, shall be appraised and assessed against the beneficial
user at the market value based on the marketable volume of timber “actually cut” annually from
the operational area during the preceding year; regardless of the annual total “allowable cut” in
the lease agreement and shall be:
A exempted C Excluded
B Be subject to real property tax D Re-classified

108. Mineral lands shall be appraised annually against the beneficial user or concessionaire on the
basis of:
A The value of extracted material C The value of the type of minerals
B The size of concession D The date of extraction of the mineral

109. The Rule in the appraisal of machinery and equipment with respect to the pricing and estimating
the cost of reproduction includes all or any of the following, but not:
A Cost of machine, auxiliaries and/or optional accessories
B Freight, Insurance, Bank charges C Cost of demobilization
D Brokerage, arrastre, heavy lifts, Customs duties, taxes and installation
110. The Rule in the appraisal of buildings shall be in accordance with the
A Base Unit Construction Cost (BUCC) for buildings
B SMV C Tax Roll on Buildings D Assessment Roll

111. When real property is assessed for the first time or when an existing assessment is increased or
decreased, the P/C/M assessor shall, within 30 days, on such new or revised assessment to the
person in whose name the property is declared, shall give a:
A Electronic Mail C Written Notice
B Telephone Call D Personal Visit

112. All assessments made after the 1st day of January of any year shall take effect on the 1st day of the
succeeding year, provided, however, that the reassessment of real property due to its partial or
total destruction, or to a major change in its actual use, or to any great and sudden inflation or
deflation of real property values, or to the gross illegality of the assessment when made, or to any
other abnormal causes, shall be made within:
A 30 days from the date any such cause or causes occurred; the same to take effect at the
beginning of the quarter next following the reassessment
B 60 days from the date any such cause or causes occurred; the same to take effect at the
beginning of the quarter next following the reassessment
C 90 days from the date any such cause or causes occurred; the same to take effect at
the beginning of the quarter next following the reassessment
D 120 days from the date any such cause or causes occurred; the same to take effect at the
beginning of the quarter next following the reassessment

113. The distribution of the collected real property tax proceeds in case of provinces shall be:
A Province, 30%: Municipality, 40%: Barangay, 30%
B Province, 35%: Municipality, 40%: Barangay, 25%
C Province, 35%: Municipality, 35%: Barangay, 30%
D Province, 30%: Municipality, 35%: Barangay, 35%

114. The distribution of the collected real property tax proceeds in case of cities shall be:
A City, 70%; Barangay, 30%
B City, 75%: Barangay, 25%
C City, 80%: Barangay, 20%
D City, 85%; Barangay, 15%

115. The distribution of the collected real property tax proceeds in case of MM/Municipality shall be:
A MMDA, 35%; Municipality 30%; Barangay, 35% where 50% to host barangay
B MMDA, 35%; Municipality 30%; Barangay, 35% where 50% to host barangay
C MMDA, 35%; Municipality 35%; Barangay, 30% where 50% to host barangay
D MMDA, 30%; Municipality 35%; Barangay, 35% where 50% to host barangay