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A collection of Philippine laws, statutes and codes not included or cited in the main indices of the Chan Robles Virtual Law Library.
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ACT NO. 1567
ACT NO. 1567 - AN ACT AMENDING ACT
NUMBERED FOURTEEN HUNDRED AND NINETY-SIX BY EXTENDING THE TIME ALLOWED
FOR THE OPERATIONS OF THE SEVERAL BOARDS ENGAGED IN THE ASSESSMENT OF
LAND VALUES AND ALSO AUTHORIZING MUNICIPAL BOARDS OF ASSESSORS TO
REMAIN IN SESSION DURING THE ENTIRE MONTH OF DECEMBER, NINETEEN HUNDRED
AND SIX, AND PROVIDING FOR THE PERFORMANCE OF ADDITIONAL DUTIES BY THE
SUPERVISOR OF LAND ASSESSMENTS, SHOULD THE SAME BE REQUIRED
Section 1. Act Numbered Fourteen hundred and ninety-six,
entitled "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," is hereby amended
as follows:
(a) By extending the time prescribed in paragraph
three of section one for the board of tax appeals to receive and hear
complaints from December fifteenth, nineteen hundred and six, to March
fifteenth, nineteen hundred and seven: PROVIDED, That the provincial
board of tax appeals on and after January first, nineteen hundred and
seven, shall consist solely of the provincial board of each province,
anything in Act Numbered Fourteen hundred and fifty-five, as amended,
to the contrary notwithstanding, but the terms of this proviso shall
not extend to the Provinces of Samar, Cavite, and Isabela until
elections for provincial governors in said provinces are held and the
governors elected shall have duly qualified and taken possession of
their offices.
(b) By carrying forward for three months in each case
the dates fixed in paragraphs four, five, six, seven, and eight of said
section and the dates fixed in sections three and six, so as to further
extend the time allowed for the operations of the several boards
engaged in the assessment of land values.
Sec. 2. The municipal boards of assessors provided
for by section sixty-three of Act Numbered Eighty-two, known as The
Municipal Code, are hereby authorized to remain in session during the
entire month of December, nineteen hundred and six, if in their opinion
necessary for the interests of the public service, anything in the said
section to the contrary notwithstanding.
Sec. 3. The Supervisor of Land Assessments, in
addition to the duties prescribed by Act Numbered Fourteen hundred and
fifty-five, as amended, shall perform such other duties as may be
assigned him by the Governor-General.
Sec. 4. 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. 5. This Act shall take effect on its passage.
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