Act No. 1116

An Act Authorizing The Provincial Board Of Tayabas To Revise The Lists Of Assessment Of Land For The Purpose Of Taxation In The Municipality Of Boac, In The Island Of Marinduque, Province Of Tayabas

Act No. 1116

By authority of the United States, be it enacted by the Philippine Commission, that:

Whereas it has been made to appear that by mistakes made by the assessment board of the municipality of Boac, in the Island of Marinduque, Province of Tayabas, and by the revision board, just valuations were not in all cases placed upon property assessed for the purpose of taxation, and that there are numerous erroneous assessments in said municipality; Therefore:

Section 1. The provincial board of Tayabas is hereby authorized to revise and correct all valuations on the assessment lists of the municipality of Boac, and to state the true valuation, in money of the United States, in each case where it is made clear that the valuation now stated upon the assessment lists is erroneous and unjust, and to correct any and all erroneous assessments in said municipality. The assessment lists, when so corrected, shall be as lawful and valid for all purposes as though the assessments herein provided had been made by the board of tax revision at the proper time.

Section 2. The reassessments herein provided shall be completed before the first day of June, nineteen hundred and four.

Section 3. The provisions of sections three, four, five, and six of Act Numbered One thousand and fifty-two, entitled “An Act to provide for a second revision of the assessments upon real estate in the Province of Batangas,” shall be applicable to the assessments and payment of taxes in the municipality of Boac by this Act authorized.

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.

Section 5. This Act shall take effect on its passage.