QuestionsQuestions (Act No. 1106)
It provides for a second revision of real estate assessments in Cavite because certain classes of lands, buildings, and improvements were not assessed according to their true value, and because the board of revision under Act No. 582 did not fully comply with Section 5, depriving residents of rights under that provision.
The new board consists of the three members of the provincial board of the Province of Cavite.
They are those prescribed for the provincial board of revision under Act No. 582 (as amended by Act No. 693), subject to the date substitutions specified in Act No. 1106.
It specifies that the time for receiving and hearing complaints shall not be earlier than five days after organization of the board and not later than June 30, 1904. It also requires certification by July 15, 1904, and substitutes the year 1904 for the year 1903 for other dates and periods mentioned in Act No. 582.
Certification must be made not later than July 15, 1904. On that date, the new board ceases to exercise any powers under the Act.
Payment must be made prior to October 1, 1904. This is done notwithstanding (i.e., overriding) Section 74 (as amended) of the Municipal Code to the contrary.
When land assessed for 1902 or 1903 was assessed at more than fifty percent above the valuation made by the new board of tax revision.
To the amount fixed by the new board of tax revision for the same land for the year 1904.
He must comply with the order by making the reduction upon the records of the municipality and province.
The provincial board must allow a credit for the excess amount paid, to be applied upon taxes due for 1904 or the next subsequent year or years.
The taxpayer is allowed to pay the tax on the reduced assessment without penalty at any time before October 1, 1904.
All proceedings for sale of land due to delinquency of payment on the excessive assessment(s) defined in Section 4 must be discontinued and held for naught, and the title remains with the delinquent taxpayer—subject only to the lien for taxes on the reduced assessment.
Collection proceeds using the same procedure as in other cases of delinquent taxes.
Upon redemption by paying the amount required by law to be paid to the purchaser, the delinquent taxpayer is entitled to a credit for future taxes equal to the amount expended over and above the tax without penalty at the reduced assessment.
Proceedings are declared null and void, and title reverts to the delinquent taxpayer on payment of the amount due on the assessment(s) reduced per Section 4, before October 1, 1904.
The delinquent taxpayer must redeem by paying the amount required by law to be paid to the purchaser; thereafter, credits may apply for future taxes as described.
Section 8 states that public good requires speedy enactment and that passage is expedited in accordance with Section 2 of 'An Act prescribing the order of procedure by the Commission in the enactment of laws,' passed September 26, 1900.
It takes effect on its passage. It was enacted on April 5, 1904.