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ACT NO. 2238
ACT NO. 2238 - AN ACT TO PROVIDE
FOR THE REVISION AND CORRECTION OF LAND-TAX ASSESSMENTS, THE VALUATION
OF NEWLY DECLARED REAL PROPERTY FOR THE PURPOSES OF TAXATION, AND OTHER
PURPOSES
Section 1. The position of provincial assessor is hereby
created for each province possessing municipalities organized under the
provisions of the Municipal Code. In those provinces organized under
the Provincial Government Act, the assessor shall be appointed by the
Executive Secretary, upon nomination of the provincial board, and shall
have his office in the provincial building. He shall be a resident of
the province to which appointed and shall not be subject to the
provisions of the Revised Civil Service Act unless his appointment
shall so state. He shall receive such salary as the provincial board
shall fix with the approval of the Executive Secretary.
In provinces organized under the Special Provincial Government Act,
possessing municipalities organized under the provisions of the
Municipal Code, the respective provincial treasurers thereof shall be,
ex-officio, provincial assessors.
Sec. 2. Provincial assessors shall be allowed such
number of deputies and clerks as shall be fixed by the provincial board
with the approval of the Executive Secretary. A deputy assessor shall
not be subject to the provisions of the Revised Civil Service Act
unless his appointment shall so state, and any person already in the
Government service, if appointed to such position, may receive
additional compensation therefor, the provisions of Act Numbered One
hundred and forty-eight to the contrary notwithstanding.
Sec. 3. Before entering upon their duties, the
provincial assessor or his assistants shall take and subscribe to the
following oath or affirmation:
I, _______________, do solemnly swear (or affirm) that I will appraise
the real property subject to taxation in the Province of
_______________, so far as required by law, at its true value in money,
and will faithfully discharge all the duties imposed upon me by law. So
help me God. (Last four words to be omitted in case of affirmation.)
_________________
(Signature of assessor)
Sworn and subscribed to before me this ______ day of ____________, 19__
_________________
(Signature of recorder
of Provincial board.)
Such oath, when subscribed, shall be filed with the recorder of the
provincial board.
Sec. 4. It shall be the duty of the provincial
assessor, which position is hereby created, when directed by the
provincial board, to revise and correct the assessment and valuations
of real property for the purposes of taxation; and, subject to the
limitations of, and in the manner set forth in, this Act, he shall have
power, when so directed, to revise and correct any and all assessments
and valuations for taxation, and make a correct and just assessment and
state the true value of the real property, and such assessment and
valuation made by him shall be as lawful and valid for all purposes as
the original assessment.
Sec. 5. If the provincial assessor shall find real
property within the municipality subject to taxation, the owner or
owners of which can not be discovered, or are unknown, or who, being
known, fail to declare it, it shall be his duty to list and declare the
same in the name of the owner or owners, or as against an unknown
owner, if unknown, and to assess the value thereof for the purpose of
taxation. He shall also assess the value of all real property
heretofore undeclared, the declarations for which are filed by the
owners thereof.
Sec. 6. Each owner whose property is assessed or
valued in an amount in excess of that declared by him shall be
immediately notified in writing of such increase by the provincial
assessor, and should he feel aggrieved by the action of the said
assessor, he shall have the right of appeal to the municipal council,
which shall within thirty days from the receipt thereof take action, on
same, and if the assessor does not agree with said action, shall
forward all papers to the provincial board, whose decision shall be
final, except as provided in section ten thereof.
Written notice shall also be given to the owner or owners, if known, of
the valuation placed on property newly declared, and such owner or
owners also have the right of appeal to the municipal council, in the
same manner and subject to the same conditions as provided in the first
paragraph of this section. The decision of the provincial board shall
likewise be final, except as provided in section ten thereof.
Sec. 7. The provincial assessor is also authorized:
(a) In case more than one declaration has been made
of the same property, to cancel all declarations except the one
properly made: Provided, That if any declarant shall object to the
cancellation of his declaration, such declaration shall not be canceled
but shall have the fact noted thereon and similar notation shall be
made on the duplicate declaration.
(b) In the case of property which has changed
ownership, to cancel the declaration of the original owner, and
substitute therefor the new declaration in the name of the new owner:
Provided, That no change shall be made except upon the written consent
of both parties concerned or their legal representatives.
(c) To eliminate from the list of taxable property
all property which, being exempt, has been unduly included in the same.
(d) To assess and value all utilizable improvements
made upon the property during the preceding year, but the owner may
make use of the right of appeal, mentioned in section six.
(e) To reduce the assessment against any taxpayer
whose improvements already assessed have been destroyed during the
preceding year.
(f) To declare, or have declared, and to assess the
value of all real property which has not theretofore been declared, in
accordance with section five.
(g) To reduce the value of any real property already
assessed which shall have suffered a permanent loss of value by reason
of storm, flood, or other casualty during the preceding year.
Sec. 8. For the purpose of securing information
upon which to base a correct assessment, the provincial assessor is
hereby authorized and empowered to subpoena witnesses, administer oaths
to them, and examine them concerning the ownership, amount, and value
of real property, and to enforce the attendance or evidence of
recalcitrant or absent witnesses in the manner in which a provincial
fiscal may do so under section two of Act Numbered Three hundred and
two: Provided, That no subpoena shall be issued compelling the
appearance of any witness outside of the municipality in which he is
residing.
Sec. 9. Prior to directing the provincial assessor
in accordance with the provisions hereof, to proceed to revise and
correct 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.
Sec. 10. The provincial board of each province, in
which an assessment or revision of an assessment is made under the
provisions of this Act, shall have power to review, in its discretion,
all assessments and reassessments of the provincial assessor, and to
amend the same in case it does not find them in accordance with the
schedules fixed for each municipality, and such assessments, when so
amended, shall be the true and lawful assessments upon which taxes
shall be collected: Provided, That the Executive Secretary, in case of
appeals by any municipality or proprietor, shall have the power to
revise said assessment and modify and correct all defects with regard
to fairness found therein, and his decision in such case shall be final.
Sec. 11. When the assessment or general review of
assessment herein provided for has been completed in any municipality,
the provincial assessor shall so certify to the provincial board, and
taxes shall be due and payable under the new assessment, or revision of
assessment, commencing with the year next following the one in which
such assessment or revision was made.
Sec. 12. Real property declared for the first time
shall have taxes assessed against it from and including the year in
which, under the provisions of then existing law, the same would have
been subject to taxation: Provided, That such taxes shall not be
collected for more than the four preceding years, and such property
shall be exempt from any penalty for delinquency if said taxes are paid
within the tax collection period for the year next following the
assessment hereunder, but if not paid within that time it shall be
subject to all the penalties for delinquency to which it would have
been subject.
Sec. 13. It shall be the duty of the municipal
president, secretary and treasurer and all municipal employees to
render every assistance in their power to the provincial assessor.
Sec. 14. The word "taxation" as used in this Act
shall be construed to mean the ad valorem tax on lands, buildings, and
improvements mentioned in section forty-three (a) of the Municipal
Code, as amended, and in section thirteen (i) of the Provincial
Government Act, as amended.
Sec. 15. The Executive Secretary shall prescribe
the form and procedure to be followed in carrying into effect the
provisions of this Act.
Sec. 16. Nothing in this Act shall be construed to
repeal the provisions of Act Numbered Twenty-one hundred and
ninety-seven.
Sec. 17. The duties in said Act prescribed for
provincial boards of tax appeals shall hereafter be performed by
provincial boards and may be performed at any time.
Sec. 18. All Acts or parts of Acts in conflict
herewith are hereby repealed.
Sec. 19. This Act shall take effect on its passage.
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