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ACT NO. 1193
ACT NO. 1193 - AN ACT PROVIDING FOR
THE REVISION OF VALUATION FOR THE PURPOSE OF TAXATION OF CERTAIN
PARCELS OF LAND IN THE MUNICIPALITIES OF ENRILE AND PEÑA BLANCA,
PROVINCE OF CAGAYAN, BELONGING TO CATALINA PINTANG, JOSE CARBONELL,
HONORIO LASAM, SALVADOR LASAM, AND HILARIO TAGUBA, SO AS TO CORRECT
CLERICAL ERRORS
Whereas it has been made to appear that an
error was committed by the boards of assessors of the municipalities of
Enrile and Peña Blanca, and by the reassessment board of the
Province of Cagayan, in the classification and valuation of lands
belonging to Catalina Pintang and Hilario Taguba, of Enrile, and to
Jose Carbonell, Honorio Lasam, and Salvador Lasam, of Peña
Blanca; and
Whereas the valuations placed upon said lands are found to be
inequitable, by reason of oversight and mistake in classifications and
valuations: Therefore,
Section 1. The provincial board of Cagayan, 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 properties above stated on the assessment lists of
the municipalities of Enrile and Peña Blanca 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 lists of the said
lands, when so corrected, shall be as lawful and valid for all purposes
as though the corrections and reassessments 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 September, nineteen hundred and four. The assessments and
revaluations shall be made on notice to Catalina Pintang, Jose
Carbonell, Honorio Lasam, Salvador Lasam, and Hilario Taguba, and to
the municipal authorities of Enrile and Peña Blanca, 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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