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ACT NO. 1496
ACT NO. 1496 - AN ACT EXTENDING THE
SEVERAL PERIODS FIXED BY LAW FOR THE PERFORMANCE OF THE DUTIES OF
ASSESSORS AND PROVINCIAL BOARDS OF TAX APPEALS AND THE CENTRAL
EQUALIZING BOARD FOR THE ASSESSMENTS OF LAND VALUES FOR THE PURPOSES OF
TAXATION, IMPOSING PENALTIES UPON OWNERS OF REAL ESTATE WHO FAIL TO
DECLARE THEIR PROPERTY, AND EXTENDING THE TIME WITHIN WHICH LAND TAXES
MAY BE PAID WITHOUT PENALTY
Section 1. Act Numbered
Fourteen hundred and seventy-two, entitled "An Act to amend Act
Numbered Fourteen hundred and fifty-five, entitled 'An Act suspending
the collection of the land tax throughout the Philippine Islands,
outside the city of Manila, during the calendar year nineteen hundred
and six, appropriating funds from the Insular Treasury for
reimbursement to the provinces and municipalities of the sums which
they will lose by reason of the suspension of the land tax, and
providing a method of equalization and revaluation of land assessments
and of obtaining information as to the rental values of lands and
improvements thereon,'" is hereby amended in the following particulars:
(1)
Paragraph (f) of section one of said Act is
hereby amended by changing the word "June" to "September," so that the
completion of the assessment by municipal boards shall be on or before
September first, nineteen hundred and six, instead of on or before June
first, nineteen hundred and six.
(2) Paragraph
(i) of section one of said Act is
hereby amended by changing the word "July" to "October," so that the
board of tax appeals shall be organized on the first day of October,
instead of on the first day of July nineteen hundred and six.
(3) Paragraph
(j) of section one of said Act is
hereby amended by changing the word "July" to "October," and the word
"August" to "December," so that the time fixed for receiving and
hearing complaints by the board of tax appeals shall not be earlier
than the tenth day of October, and not later than the fifteenth day of
December, nineteen hundred and six.
(4) Paragraph
(n) of section one of said Act is
hereby amended by changing the words "September, nineteen hundred and
six" to the words "January, nineteen hundred and seven," so that the
time when the president and secretary of the board of tax appeals shall
certify the changes made by them in the previous assessment shall be on
the first day of January, nineteen hundred and seven, instead of on the
first day of September, nineteen hundred and six.
(5) Paragraph
(r) of section one of said Act is
hereby amended by changing the words "September, nineteen hundred and
six" to the words "January, nineteen hundred and seven," so that the
expiration of the term of service of the subordinates employed in
assistance of the work of the board of tax appeals shall end on January
first, nineteen hundred and seven, instead of on September first,
nineteen hundred and six.
(6) Paragraph
(t) of section one of said Act is
hereby amended by changing the words "September, nineteen hundred and
six" to the words "January, nineteen hundred and seven," so that the
time upon which the board of tax appeals shall cease to exercise any
power shall be on the fifteenth day of January, nineteen hundred and
seven, instead of on the fifteenth day of September, nineteen hundred
and six.
(7) That part
of section one of said Act which is
marked (2) is hereby amended by changing the words "September first,
nineteen hundred and six" to the words "January first, nineteen hundred
and seven," so that the central equalizing board may organize and enter
upon the performance of its duties on January first, nineteen hundred
and seven, instead of on September first, nineteen hundred and six.
(8) That
portion of section one of said Act which is
marked (3) is hereby amended by changing the words "October fifteenth,
nineteen hundred and six," to the words "February first, nineteen
hundred and seven," so that appeals from the decisions of the board of
tax appeals to the central equalizing board must be filed on or before
February first, nineteen hundred and seven, instead of October
fifteenth, nineteen hundred and six.
Sec. 2. Paragraph (c) of section three of Act
Numbered Fourteen hundred and fifty-five, entitled "An Act suspending
the collection of the land tax throughout the Philippine Islands,
outside the city of Manila, during the calendar year nineteen hundred
and six, appropriating funds from the Insular Treasury year nineteen
hundred and six, appropriating funds from the Insular Treasury for
reimbursement to the provinces and municipalities of the sums which
they will lose by reason of the suspension of the land tax, and
providing a method of equalization and revaluation of land and
assessments and of obtaining information as to the rental values of
lands and improvements thereon," is hereby amended by adding at the end
thereof the following words:
"Every
owner of real estate who fails or refuses to prepare, verify, and cause
to be filed the statement in this paragraph referred to in the manner
and at the time fixed by law shall be subject to a special tax of one
per centum of the assessed value of the property so undeclared, which
special tax shall in no case be less than three pesos. The special tax
so imposed shall constitute a lien upon the real estate so undeclared,
and shall be enforceable and collectible in the same manner as other
delinquent land taxes, as authorized by existing law."
Sec. 3. Paragraph (h) of section four of said Act
Numbered Fourteen hundred and fifty-five is hereby amended by changing
the words "November fifteenth, nineteen hundred and six," to the words
"March thirty-first, nineteen hundred and seven," so that the central
equalizing board shall complete its work and file its report with the
Governor-General not later than March thirty-first, nineteen hundred
and seven, instead of November fifteen, nineteen hundred and six.
Sec. 4. The period within which land taxes for the
calendar year nineteen hundred and seven may be paid without penalty is
hereby extended to September first, nineteen hundred and seven,
anything in existing law to the contrary notwithstanding: PROVIDED,
HOWEVER, That this extension of time within which land taxes may be
paid without penalty shall not be applicable to years subsequent to the
year nineteen hundred and seven.
Sec. 5. Members of provincial boards of tax
appeals for the calendar year nineteen hundred and seven who have
heretofore been appointed, and whose appointments have been made
effective July first, nineteen hundred and six, shall not enter upon
the performance of their duties and the appointments thereof shall not
be effective until October first, nineteen hundred and six, anything in
the terms of their appointments to the contrary notwithstanding.
Sec. 6. Section one of Act Numbered Fourteen
hundred and seventy-four, entitled "An Act providing that the central
equalizing board authorized by Act Numbered Fourteen hundred and
fifty-five, as amended by Act Numbered Fourteen hundred and
seventy-two, shall have jurisdiction to revise the assessments of real
estate for the purpose of taxation in the city of Manila for the year
nineteen hundred and six," is hereby amended so as to change the words
"November fifteenth, nineteen hundred and six," to the words "March
thirty-first, nineteen hundred and seven, "so that the report of the
central equalizing board in relation to the city of Manila shall be
completed and filed with the Governor-General not later than March
thirty-first, nineteen hundred and seven, instead of November
fifteenth, nineteen hundred and six.
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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