Pasig Revenue Code of 1992, as amended

March 3, 1993REPUBLIC OF THE PHILIPPINESSANGGUNIANG BAYAN NG PASIGPASIG, METRO MANILAPASIG CITY ORDINANCE NO. 13-93AN ORDINANCE ADOPTING THE PASIG REVENUE CODE OF 1992(as amended by Ordinance No. 13, S-1993) REAL PROPERTY TAXSECTION 4. Real Property Subject to Tax. — All real properties such as lands, buildings, machineries, and other improvements temporarily or permanently attached to the real property located in the Municipality of Pasig, not hereinafter specifically mentioned as exempt, are taxable.SECTION 5. Exemptions from Tax. — The following are exempted from payments of the real property tax: cdtai(a) Real property owned by the Republic of the Philippines or any of its political submission except when the beneficial use thereof has been granted for consideration or otherwise, to a taxable person.(b) Charitable institutions, churches, personages or covenants appurtenant thereto, mosques, non-profit or religious cemeteries and all lands, buildings, and improvements actually, directly, and exclusively used for religious, charitable or educational purposes. cdtai(c) All machinery and equipment that are actually, directly and exclusively used by local water districts and government-owned or controlled corporations engaged in the...