Whereas the assessment and collection of
the land tax in the Province of Batangas was suspended in the year
nineteen hundred and two by Acts Numbered Three hundred and
seventy-five and Four hundred and fifty-seven, and in consequence of
such suspension the assessment had not been completed nor any attempt
made to collect thereunder at the time of the organization of the
provincial board of revision under Act Numbered Five hundred and
eighty-two, the result being that but few complaints were filed and
that the work done by the said provincial board of revision was
incomplete and inaccurate because of lack of information; and
Whereas, by reason of the conditions above set forth, the collection of
the taxes for the year nineteen hundred and three in the Province of
Batangas has revealed many errors, omissions, and inequalities which in
justice to the land owners should be corrected: Now therefore,
Section 1. There is hereby created for the Province
of Batangas a new board of tax revision, which shall consist of the
three members of the provincial board and two other taxpayers,
residents of the province, to be appointed by the Civil Governor, by
and with the consent of the Philippine Commission.
Sec. 2. The powers and duties of the new board of
tax revision in the Province of Batangas 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
assessment 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, the words "nineteen hundred and four" being
substituted for "nineteen hundred and three" whenever the latter words
occur in the said Acts: Provided, however, That the compensation and
traveling expenses of the two members of the board to be appointed by
the Civil Governor, by and with the consent of the Philippine
Commission, shall be as provided in section twelve of Act Numbered Five
hundred and eighty-two, but payable in Philippine currency.
Sec. 3. In all cases in which land in the Province
of Batangas 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 new board of tax revision, the
provincial board is hereby authorized and required 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. 4. In all cases in which the money has been
paid upon the excessive assessment 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.
Sec. 5. 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 before September first, nineteen hundred
and four; and all proceedings for the sale of land because of the
delinquency of payment on the excessive assessment as defined in
section three 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 as reduced in accordance with
section three hereof: Provided, that if the amount of taxes due on the
reduced assessment is not paid before September first, nineteen hundred
and four, the same procedure shall be followed in their collection as
in other cases of delinquent taxes.
Sec. 6. In cases of excessive taxation described
in section three 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 three of this Act,
before September first, nineteen hundred and four.
Sec. 7. 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. 8. This Act shall take effect on its passage.
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