Statute
Civil Code
Article
Art. 597
Topic
Obligations of the Usufructuary
Status
In force
Book
BOOK II PROPERTY, OWNERSHIP, AND ITS MODIFICATIONS
Title
TITLE VI USUFRUCT
Chapter
CHAPTER 3 Obligations of the Usufructuary
Formerly
Art. 505 of the old Civil Code
Year
1949

The provision

The taxes which, during the usufruct, may be imposed directly on the capital, shall be at the expense of the owner. If the latter has paid them, the usufructuary shall pay him the proper interest on the sums which may have been paid in that character; and, if the said sums have been advanced by the usufructuary, he shall recover the amount thereof at the termination of the usufruct. (505)

Civil Code, Art. 597 is found in CHAPTER 3 Obligations of the Usufructuary of TITLE VI USUFRUCT of BOOK II PROPERTY, OWNERSHIP, AND ITS MODIFICATIONS of the Civil Code of the Philippines (Republic Act No. 386).

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