[ Act No. 1567, December 10, 1906 ]
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.
By authority of the United States, be it enacted by the Philippine Commission, that:
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 properly, 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 time extension 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.
Section 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.1aшphi1
Section 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.
Section 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.1aшphi1
Section 5. This Act shall take effect on its passage.
Enacted, December 10, 1906.
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