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ACT NO. 1265
ACT NO. 1265 - AN ACT EXTENDING THE
TIME FOR THE PAYMENT, WITHOUT PENALTY, OF THE LAND TAX IN THE PROVINCE
OF ILOCOS SUR FOR THE YEAR NINETEEN HUNDRED AND FOUR UNTIL JANUARY
THIRTY-FIRST, NINETEEN HUNDRED AND FIVE, AND AUTHORIZING THE PROVINCIAL
BOARD OF ILOCOS SUR TO REVISE THE ASSESSMENT LISTS OF THE
MUNICIPALITIES OF VIGAN, SANTA CRUZ, SANTA LUCIA, LAPO, AND CABUGAO IN
SAID PROVINCE
Section 1. The period for
the payment, without penalty, of the land tax for the year nineteen
hundred and four in the Province of Ilocos Sur is hereby extended to
January thirty-first, nineteen hundred and five. All penalties
heretofore collected for the non-payment of the land tax in said
province for the year nineteen hundred and four are hereby remitted,
and the provincial treasurer of the province mentioned above is
authorized and directed to allow a rebate of the amount of such penalty
to the taxpayer upon whom the penalty was assessed upon payment of his
land tax for the year next ensuing.
Sec. 2. The provincial board of Ilocos Sur is
hereby authorized to revise and correct all valuations on the
assessment lists of the municipalities of Vigan, Santa Cruz, Santa
Lucia, Lapo, and Cabugao in said province, and to state the true
valuation, in money of the United States, in each case where protests
against existing valuations have been filed or shall be filed before
the revaluation herein provided for shall be completed and where in
such case it is made clear that the valuation now stated upon the
assessment lists is erroneous and unjust, and to correct any and all
assessments in said municipalities. The assessment lists, when so
corrected, shall be as lawful and valid for all purposes as though the
assessments herein provided had been made at the proper time, as
provided by law.
Sec. 3. The revision of the valuations and
assessments mentioned in the preceding section shall be made and
completed on or before December thirty-first, nineteen hundred and
four. The revision shall be made on due notice to the municipal
authorities of said municipalities and to the individuals concerned,
and each shall be entitled to be heard before the revision board herein
provided. No appeal shall be allowed from the action of said board, and
the action of the majority thereof shall be deemed to be the action of
the board and binding.
Sec. 4. In all cases in which land in said
municipalities was assessed for the year nineteen hundred and two,
nineteen hundred and three, or nineteen hundred and four upon a
valuation of more than fifty per centum above the valuation fixed by
the provincial board as authorized by this Act, said board shall reduce
the assessment for the year or years in which such excessive assessment
was made to the amount of the assessment upon the new valuation
authorized by this Act, 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. In case the taxes have been
paid upon the excessive assessment as described in this section, 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 five or the next succeeding year. In case the
tax has not been paid on the excessive assessment the taxpayer shall be
allowed to pay the tax on the reduced assessment, without penalty, at
any time before January thirty-first, nineteen hundred and five.
Sec. 5. 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. 6. This Act shall take effect on its passage.
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