OFFICE OF THE CHAIRMAN OF THE EXECUTIVE
BY THE CHAIRMAN OF THE EXECUTIVE COMMISSION
EXECUTIVE ORDER NO. 85
SUBJECTING HOMESTEADS TO ORDINARY LAND TAX UPON THE EXPIRATION OF ONE YEAR FROM THE DATE OF THE APPROVAL OF THE APPLICATION.
Pursuant to the authority conferred upon me as Head of the Central Administrative Organization by Order No. 1 in connection with Order No. 3 of the Commander-in-Chief of the Imperial Japanese Forces in the Philippines, and upon the recommendation of the Executive Commission, it is hereby ordered that—
1. Lands granted under the homestead provisions of the Public Land Law shall be subject to real estate tax beginning with the year immediately following the expiration of the period of one year from the date of the approval of the application.
2. This Order shall be applicable to all lands covered by homestead applications approved prior to the date hereof: Provided, however, That if the land is declared for taxation for the first time no back taxes shall be assessed against the homestead, the provisions of section 13 of the Assessment Law to the contrary notwithstanding.
3. Such provisions of existing laws as are inconsistent with the provisions of this Executive Order are hereby revoked or modified accordingly.
Done in the City of Manila, Philippines, this 3rd day of September, 1942.
(Sgd.) JORGE B. VARGAS
Chairman of the Executive Commission
APPROVED by the Director General of the Japanese Military Administration on September 2, 1942.
Source: Office of the Solicitor General Library