COMMONWEALTH NO. 158 AN ACT TO AMEND COMMONWEALTH ACT NUMBERED FIFTY-SEVEN, ENTITLED "AN ACT ESTABLISHING A FORM OF GOVERNMENT FOR THE CITY OF ILOILO"
SEC. 21. Except as otherwise provided by law, and subject to the conditions and limitations thereof, the Municipal Board shall have the following legislative powers:
"(aa) ... and to fix penalties for the violation of ordinances which shall not exceed a fine of two hundred pesos or six months' imprisonment, or both such fine and imprisonment, for each offense.
SEC. 31. When it shall appear that there are separate owners of the land and the improvements thereon, a separate assessment of the property of each shall be made.
SEC. 38. An annual tax of one per centum on the assessed value of all real estate in the city subject to taxation shall be levied by the city treasurer.
All taxes on real estate for any year shall be due and payable on the first day of January and from this date such taxes together with all penalties accruing thereto shall constitute a lien on the property subject to such taxation.
Such lien shall be superior to all other liens, mortgages or incumbrances of any kind whatsoever, and shall be enforceable against the property whether in the possession of the delinquent or any subsequent owner, and can only be removed by the payment of the tax and penalty.
Approved, November 9, 1936.