PHILIPPINE LAWS, STATUTES AND CODES - CHAN ROBLES VIRTUAL LAW LIBRARY
ACT NO. 693 - AN ACT TO AMEND ACTS NUMBERED FIVE HUNDRED AND EIGHTY-ONE AND FIVE HUNDRED AND EIGHTY-TWO BY PERMITTING THE PAYMENT OF TAXES IN ANY MUNICIPALITY AS SOON AS THE REVISION OF ASSESSMENT IN SUCH MUNICIPALITY SHALL HAVE BEEN COMPLETED AND BY PROVIDING FOR THE ASSESSMENT OF PROPERTY NOT HERETOFORE DECLARED FOR ASSESSMENT.
|Section 1. Section eight
of Act Numbered Five hundred and eighty-two, entitled "An Act to
provide for the partial revision of the assessments upon real estate in
the municipalities in the Philippine Islands outside the city of
Manila," is hereby amended by adding at the close of said section the
following additional proviso:
"And provided further, That the Board of Revision may certify a list of the changes made by them in the previous assessments as soon as they have completed the revision of assessments in any one municipality, and that thereafter the taxpayers of any such municipality may pay, and the provincial treasurer shall receive, the taxes due under the revised assessment for the year nineteen hundred and three, but the taxes shall not become delinquent until September first, nineteen hundred and three, as above provided."
Sec. 2. In case it shall be discovered by the Board of Tax Revision in the city of Manila or by any provincial board of revision, or in case it shall be brought to the attention of any such boards or to the attention of any member thereof, that real estate not exempted by law from taxation has not been heretofore assessed, it shall be the duty of such board to assess such real estate for taxation and to charge against the owner thereof the taxes which may be payable upon such assessment; and Acts Numbered Five hundred and eighty-one and Five hundred and eighty-two, providing for the partial revision of the assessments upon real estate in the city of Manila and in the municipalities in the Philippine Islands outside the city of Manila, respectively, are hereby amended so far as is necessary to authorize the action required by this section.
Sec. 3. 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. 4. This Act shall take effect on its passage.
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