Cavite Real Estate Tax Revision Act

Section 2 provides that the new board’s powers and duties in Cavite are the same as those prescribed for a provincial board of revision under Act No. 582, 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,” as amended by Act No. 693.
Section 2 requires that the dates specified in Act No. 582 as amended by Act No. 693 be replaced by the dates set under Section 3 of this Act.

Section 3 requires the new board to be organized upon the passage of this Act, or as soon thereafter as possible.
Section 3 sets the complaint period for receiving and hearing complaints as not earlier than five days after organization and not later than the thirtieth day of June, nineteen hundred and four.
Section 3 requires the board to certify:
- a list of changes made in the previous assessments; and
- a list of total assessments of taxable lands and improvements in each municipality;
  to be made not later than the fifteenth day of July, nineteen hundred and four.
Section 3 provides that on fifteenth day of July, nineteen hundred and four, the new board ceases to exercise any powers under this Act.
Section 3 mandates that payment of land taxes in Cavite for the year nineteen hundred and four must be made prior to the first day of October, nineteen hundred and four.
Section 3 directs that Section seventy-four, as amended, of the Municipal Code is disregarded to the extent it conflicts with the October 1, 1904 payment rule.
Section 3 directs that for purposes of this Act, the words “nineteen hundred and four” shall substitute for “nineteen hundred and three” in the other dates and time periods specified in Act No. 582, as amended by Act No. 693.

Section 4 requires the provincial board to reduce assessments where land in Cavite assessed for nineteen hundred and two or nineteen hundred and three was assessed at more than fifty per centum above the valuation made by the new board of tax revision.
Section 4 requires the reduction to be made for the year or years in which the more-than-fifty-per-centum excessive assessment was made, to the amount fixed by the new board of tax revision for the same land for nineteen hundred and four.
Section 4 makes it the duty of the provincial treasurer to comply by making the reduction on the records of the municipality and province.

Section 5 requires the provincial board, in cases where money has been paid on the excessive assessment described in Section 4, to allow a credit for the amount of excess payment.
Section 5 provides that the credit must be applied upon taxes due for nineteen hundred and four or the next subsequent year or years.

Section 6 provides that if the tax has not been paid on the excessive assessment(s), the taxpayer (or the person from whom the tax is due) may pay on the reduced assessment without penalty at any time before October first, nineteen hundred and four.
Section 6 mandates that all proceedings for the sale of land due to delinquency of payment on the excessive assessment(s defined in Section 4) must be discontinued and held for naught.
Section 6 provides that the title to the land remains with the delinquent taxpayer, subject only to the lien for taxes on the assessment(s) reduced under Section 4.
Section 6 provides that if the amount due on the reduced assessment(s) is not paid before October first, nineteen hundred and four, collection proceeds under the same procedure as other cases of delinquent taxes.

Section 7 applies when land under Section 4 excessive taxation has been sold to a third person for failure to pay taxes.
Section 7 entitles the delinquent taxpayer, upon redeeming by paying the amount required by law to be paid to the purchaser, to a credit usable for future taxes equal to:
- the amount expended over and above the tax without penalty at the reduced assessment.
Section 7 provides that if the land was purchased by the Government:
- the proceedings must be declared null and void; and
- title reverts to the delinquent taxpayer upon payment of the amount due on the reduced assessment(s) under Section 4 before October first, nineteen hundred and four.

Section 8 provides that passage of the bill is expedited under Section 2 of “An Act prescribing the order of procedure by the Commission in the enactment of laws,” passed September twenty-sixth, nineteen hundred.
Section 9 provides that the Act takes effect on its passage.
The Act was enacted on April 5, 1904.