[ Act No. 1958, June 26, 1909 ]
AN ACT TO AMEND ACT NUMBERED NINETEEN HUNDRED AND FIFTY-SEVEN, ENTITLED "AN ACT TO AUTHORIZE THE TOWNSHIP OF BAGUIO, SUBPROVINCE OF BENGUET. MOUNTAIN PROVINCE, TO PROVIDE FOR STREET, SEWER, WATER, AND OTHER IMPROVEMENTS, AND LEVY AND COLLECT THE EXPENSES THEREOF BY GENERAL, SPECIAL, OR LOCAL ASSESSMENT," BY PROVIDING FOR A REVALUATION AND REASSESSMENT OF THE REAL ESTATE M SAID TOWNSHIP.
By authority of the United Stales, be it enacted by the Philippine Commission, that:
Section 1. Subsection (f) of section one of Act Numbered Nineteen hundred and fifty-seven is hereby amended to read as follows:
"(f) To enact and repeal any and all ordinances necessary to carry into effect the powers herein granted and enforce the same by imposing penalties for the violation of ordinances, but no single penalty shall exceed a fine of two hundred pesos or imprisonment for six months, or both ; imprisonment shall be imposed in lieu of unpaid fines at the rate of one day's imprisonment for each peso of the fine: Provided, That no ordinance shall provide for more than one project of any of the kinds named herein, nor create more than the one district, assessment, and fund necessary and appropriate therefor: And provided further, That in each and every such ordinance provision shall be made for notice to any and all persons interested, giving them and each of them not less than two weeks, from and after the date of depositing a notice in the post-office at Baguio in a securely sealed postpaid wrapper addressed to each person affected thereby and assessed thereunder at his last known place of residence, or at Baguio if no place of residence is knowing or to an agent who may be or may have been appointed by such person in writing, in which to appear and file objection to either the work itself, the method or manner of assessment, the time or times and method of payment therefor, or to all thereof, and such other and further objection or objections as may seem to any such person or persons reasonable and proper in the premises; such notice shall set forth the nature of the proposed improvement, the estimated cost thereof, the total amount of the assessment to be levied therefor, and the amount to be levied upon each parcel of the property or possession of the addressee; any and every such appearance and objection shall be made and beard only before the township council, and said council may at any such hearing, after, modify, or increase the area of such district, the total assessment thereof, or any individual area or assessment objected to therein, and shall decide any and every such objection within ten days after the filing thereof and give notice of such decision to the person or persons interested in the manner hereinbefore provided for notice of such assessment within five days thereafter: And provided further, That all assessments levied by virtue of this Act shall be levied only upon the basis of the value of the land benefited and not upon improvements thereon.
"The Governor-General is hereby authorized and directed to appoint a board of tax revision for said township to consist of three members to serve without additional compensation, which shall immediately proceed to list and to revalue and appraise all taxable real estate in said township at its market value and shall certify the list of property so revalued to the municipal treasurer and such list shall be the basis for all assessments levied under this Act and for all future general taxes until a revaluation or revision shall be made according to law."
Section 2.1aшphi1 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.
Section 3. This Act shall take effect on its passage.
Enacted, June 26, 1909.
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