Section 1. In all cases
in which land assessed for the year nineteen hundred and two was
assessed at more than fifty per centum above the assessment of
the succeeding year, as revised by the board of tax revision, the
provincial board of every organized province is hereby authorized and
required to reduce the assessment for the year nineteen hundred and two
to the amount fixed by the board of tax revision for the same land for
the year nineteen hundred and three, 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. 2. In all cases in which the money has been
paid upon the excessive assessment as described in section one, 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 three or some subsequent year.
Sec. 3. In case the tax has not been paid on the
excessive assessment, 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 within three months after the passage of
this Act; and all proceedings for the sale of land because of
delinquency of payment on the excessive assessment as defined in
section one 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 tax on the assessment as reduced in accordance with section
one hereof: Provided, That if the amount of taxes due on the reduced
assessment is not paid within the said three months, the same procedure
shall be followed in their collection as in other cases of delinquent
taxes.
Sec. 4. In cases of excessive taxation described
in section one 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 one of this Act,
within three months from the passage of this Act.
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-sixth, nineteen hundred.
Sec. 6. This Act shall take effect on its passage.
|