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ACT NO. 1172
ACT NO. 1172 - AN ACT PROVIDING FOR
THE REVISION OF VALUATION FOR THE PURPOSE OF TAXATION OF CERTAIN
PARCELS OF LAND IN THE MUNICIPALITY OF ILOILO BELONGING TO MATILDE
JALANDONI DE LOPEZ AND ESTEVAN JALANDONI, SO AS TO CORRECT CLERICAL
ERRORS
Whereas it has been made to appear that an
error was committed by the municipal board of assessors of the
municipality of Iloilo and by the reassessment board of the Province of
Iloilo in the classification and valuation of three parcels of land in
Iloilo belonging to Matilde Jalandoni de Lopez and Estevan Jalandoni;
and
Whereas the valuations placed upon said lands are found to be
inequitable by reason of oversight and mistake in classification and
valuation: Therefore,
Section 1. The provincial board of Iloilo, together
with the provincial secretary and provincial fiscal of that province,
are hereby constituted a special board, with authority to correct all
valuations of the property above stated the assessment list of the
municipality of Iloilo and to state just valuations, in money of the
United States, of each of the parcels of land above referred to, and to
correct any and all erroneous assessments of said parcels of land. The
assessment list of said lands, when so corrected, shall be as lawful
and valid for all purposes as though the correction and reassessment
herein provided for had been made by the board of tax revision at the
proper time.
Sec. 2. The revision of the valuations and
assessments of the parcels of land aforesaid shall be made and
completed by the assessment board herein provided on or before the
first day of July, nineteen hundred and four. The assessment and
revaluations shall be made on notice to Matilde Jalandoni de Lopez and
Estevan Jalandoni, and to the municipal authorities of the municipality
of Iloilo, 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. The action of the majority of said board shall be deemed to
be the action of the board, and binding.
Sec. 3. 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. 4. This Act shall take effect on its passage.
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