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ACT NO. 1119
ACT NO. 1119 - AN ACT TO PROVIDE
FOR A NEW ASSESSMENT OF REAL ESTATE IN THE PROVINCE OF LA UNION AND FOR
THE REVISION OF SUCH ASSESSMENT
Section 1. A new
assessment or valuation of all real estate in the Province of La Union
shall be made as hereinafter provided. Such new assessment, as revised,
in accordance with the provisions of sections three to five, inclusive,
of the present Act, shall be the basis for the collection of
real-estate taxes in the Province of La Union for the year nineteen
hundred and four and for succeeding years until further provision is
made by law.
Sec. 2. The new assessment provided for in the
preceding section shall be made in accordance with the provisions of
sections forty-nine to fifty-seven, inclusive, as amended, of Act
Numbered Eighty-two: Provided, That the board of assessors shall
organize upon the passage of this Act, or as soon thereafter as
possible; and that the board of assessors shall complete their listing
and valuation of real property situated within the municipality on or
before August first, nineteen hundred and four; and that all complaints
against valuations fixed by municipal boards of August first, nineteen
hundred and four; and that all complaints against valuations fixed by
municipal boards of assessors shall be filed directly with the new
board of tax revision hereinafter created.
Sec. 3. There is hereby created for the Province
of La Union a new board of tax revision, which shall consist of the
three members of the provincial board of the said province.
Sec. 4. The powers and duties of the new board of
tax revision in the Province of La Union shall be those prescribed for
the provincial board of revision by Act Numbered Five hundred and
eighty-two, entitled "An Act to provide for the partial revision of the
assessments upon real estate in the municipalities in the Philippine
Islands outside the city of Manila," as amended by Act Numbered Six
hundred and ninety-three: Provided however, That the date specified in
the said Act, as amended, shall be as provided in section five of the
present Act.
Sec. 5. The new board of tax revision shall be
organized on August first, nineteen hundred and four; the time fixed
for receiving and hearing complaints shall be not earlier than five
days after the organization of the new board of tax revision and not
later than September fifteenth, nineteen hundred and four; the
certification by the new board of tax revision of a list of the changes
made in the assessments fixed by the board of assessors, together with
a list of the total assessments of the taxable lands and improvements
in each municipality provided for in section eight of Act Numbered Five
hundred and eighty-two, shall be made not later than October fifteenth,
nineteen hundred and four, on which date the new board of tax revision
shall cease to exercise any powers under this Act; and the payment of
the land taxes in the Province of La Union for the year nineteen
hundred and four shall be made prior to the first day of November,
nineteen hundred and four, the provisions of section seventy-four, as
amended, of the Municipal Code to the contrary notwithstanding. In all
other dates and periods of time specified in Act Numbered Five hundred
and eighty-two, as amended by Act Numbered Six hundred and
ninety-three, the words "nineteen hundred and four" shall be
substituted for the words "nineteen hundred and three" for the purposes
of the present Act.
Sec. 6. In all cases in which land in the Province
of La Union assessed for the year nineteen hundred and two or the year
nineteen hundred and three was assessed at more than fifty per centum
above the valuation made by the board of assessors, hereinbefore
provided for, as revised by the new board of tax revision, the
provincial board is hereby authorized and directed to reduce the
assessment, for the year or years in which such excessive assessment of
more than fifty per centum was made, to the amount fixed by the new
board of tax revision for the same land for the year nineteen hundred
and four, and the provincial treasurer shall comply with the order of
the provincial board by making the reduction upon the records of the
municipality and province.
Sec. 7. In all cases in which money has been paid
upon the excessive assessments as described in the section immediately
preceding, it shall be the duty of the provincial board to allow a
credit of the amount of such excess payment, to be applied upon taxes
due for the year nineteen hundred and four or the next subsequent year
or years.
Sec. 8. In case the tax has not been paid on the
excessive assessment or assessments, then the taxpayer or the person
from whom the tax is due shall be allowed to pay the tax on the reduced
assessment without penalty at any time before November first, nineteen
hundred and four; and all proceedings for the sale of land because of
delinquency of payment on the excessive assessment or assessments as
defined in section six of the present Act shall be discontinued and
held for naught, and the title to the land shall remain in the
delinquent taxpayer, subject only to the lien for taxes on the
assessment or assessments as reduced in accordance with section six
hereof: Provided, That if the amount of taxes due on the reduced
assessment or assessments is not paid before November first, nineteen
hundred and four, the same procedure shall be followed in their
collection as in other cases of delinquent taxes.
Sec. 9. In cases of excessive taxation described
in section six hereof in which the land shall have been sold to a third
person for failure to pay taxes, the delinquent taxpayer, upon
redeeming his land by paying to the purchaser the amount required by
law to be paid, shall be entitled to a credit, for use in payment of
future taxes, for the amount expended by him over and above the tax
without penalty at the reduced assessment. In case the land shall have
been purchased by the Government, the proceedings shall be by the
provincial board declared null and void, and the title shall revert to
the delinquent taxpayer on payment of the amount due on the assessment
as reduced in accordance with the terms of section six of this Act,
before November first, nineteen hundred and four.
Sec. 10. The public good requiring the speedy
enactment of this bill, the passage of the same is hereby expedited in
accordance with section two of "An Act prescribing the order of
procedure by the Commission in the enactment of laws," passed September
twenty-sixty, nineteen hundred.
Sec. 11. This Act shall take effect on its passage.
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