OFFICE OF THE CHAIRMAN OF THE
BY THE CHAIRMAN OF THE EXECUTIVE COMMISSION
EXECUTIVE ORDER NO. 104
SUBJECTING FRIAR LANDS ACQUIRED THROUGH PURCHASE TO THE REAL ESTATE TAX EVEN THOUGH TITLE THERETO STILL REMAINS IN THE STATE.
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. All friar lands acquired from the Government through purchase, even though and while the title thereto remains in the State, shall be subject to the real estate tax beginning with the year immediately following that in which the contract of sale has been signed: Provided, however, That friar lands purchased prior to the date of the issuance of this Order, title to which has not yet been issued to the purchasers, shall become taxable beginning with the year nineteen hundred and forty-three: And provided, further, That if the land16 is declared for taxation for the first time, no back taxes shall be assessed against it, the provisions of section 13 of the Assessment Law to the contrary notwithstanding.
2. 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 16th day of November, 1942.
(Sgd.) JORGE B. VARGAS
Chairman of the Executive Commission
Approved by the Director General of the Japanese Military Administration on November 16, 1942.
Source: Office of the Solicitor General Library