QuestionsQuestions (Act No. 323)
It extends the deadline by two months, requiring the city assessor and collector to complete listing and valuation on or before February 1, 1902 instead of December 1, 1901.
It grants a like (two-month) extension of time for hearings on complaints regarding the equity of the listing and the assessed value.
It provides a like extension of time for appeals from the assessor and collector’s decision upon complaints.
Act No. 323 extends the time when the board of tax appeals must meet and hear appeals transmitted to it.
It extends the time for delinquency, so taxes become delinquent at the later date referenced by the law’s “like extension” clause.
The deadline under Section 51 of Act No. 183 (as it incorporated the City of Manila) for completing listing and valuation by the assessor and collector is postponed.
Section 51 of Act No. 183, which incorporated the City of Manila.
Subsection (f) of Section 1 of Act No. 320, as amended.
When the person pays to the City of Manila, as real estate tax or industrial tax for the year 1902 and succeeding years, an amount in excess of one peso.
They are entitled to receive from the city assessor and tax collector a cedula free of charge.
It repeals all acts and parts of acts inconsistent with Act No. 323, but only to the extent of the inconsistency.
It states passage was expedited under Section 2 of “An Act prescribing the order of procedure by the Commission in the enactment of laws,” passed September 26, 1900.
On its passage.
They relate to cedula tax exemption and the issuance of a free cedula to eligible persons.
They are not required to pay the cedula tax and are entitled to receive a cedula free of charge.