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ACT NO. 2363
ACT NO. 2363 - AN ACT AMENDING
SECTION NINE OF ACT NUMBERED TWENTY-TWO HUNDRED AND THIRTY-EIGHT, BY
PROVIDING THAT GENERAL SCHEDULES OF VALUES OF LAND FOR THE PURPOSE OF
ASSESSMENT SHALL BE PREPARED BY MUNICIPAL COUNCILS WITHIN THIRTY DAYS
AFTER BEING SO REQUIRED BY PROVINCIAL BOARD, AND BY AUTHORIZING
PROVINCIAL BOARDS TO REQUIRE MUNICIPAL COUNCILS, UNDER CERTAIN
CONDITIONS, TO AMEND SUCH SCHEDULES WITH A VIEW TO CORRECTING ERRORS OR
INEQUALITIES
Section 1. Section nine of Act Numbered Twenty-two hundred
and thirty-eight is hereby amended to read as follows:
"SECTION 9. (a)
Prior to directing the provincial assessor in accordance with the
provisions hereof, to proceed to revise and correct the assessments and
valuations of real property, the provincial board of each province
possessing municipalities organized under the provisions of the
Municipal Code shall require each municipal council to prepare in such
form and detail as the Executive Secretary may prescribe a general
schedule of the values of the different classes of land for its
municipality, which shall be forwarded to the provincial board for
approval, and such schedule, when approved by the provincial board,
shall serve the assessor as basis for the valuation and assessment.
Should the provincial board disapprove said schedule because it does
not find it impartial, just, and equitable with respect to the other
municipalities of the province, it shall return the same to the
municipal council with its amendments, and if such amendments are not
accepted by the municipal council, the latter shall forward them, with
its arguments, in appeal to the Executive Secretary, within thirty days
after receipt thereof; if said term shall lapse without an appeal
having been made, the schedule as amended by the provincial board shall
govern. The decision of the Executive Secretary shall be final.
"(b) Should a
municipal council after being directed by the provincial board to
prepare a general schedule of values of the different classes of land
for its municipality, fail to prepare and adopt such schedule within a
period of thirty days after receipt of the provincial board's
resolution so directing, the provincial board may, itself prepare the
said schedule and furnish a copy thereof to the council of the
municipality concerned, which council, if it does not accept it, shall
forward it within thirty days after receipt thereof, with its
arguments, in appeal to the Executive Secretary, whose decision shall
be final. Should the thirty days thus allowed for appeal lapse without
an appeal having been made, the schedule prepared by the provincial
board shall govern.
"(c) For the purpose of correcting any errors or
inequalities found to exist in a general schedule of values of land,
prepared and approved under the provisions of subsections (a) and (b)
of this section, the provincial board may, at any time, require the
proper municipal council, to prepare an amendment designed to remedy
such errors or inequalities. Such amendments shall be subject to the
same conditions as to preparation, modification, and appeal as are the
general schedules, themselves, under subsections (a) and (b) above
mentioned: Provided, That no amendment of a general schedule of values
of the land for a municipality shall be made oftener than once in two
years."
SECTION 2. This Act shall take effect on its passage.
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