Act No. 1214

Explanation: This section extends the deadline for the payment of land tax for the years 1903 and 1904 in the Province of Samar.
Key Definitions:
- Land Tax: A tax levied on land ownership.
- Penalty: A fee imposed for late payment of the land tax.
Important Requirements/Procedures:
- Land tax payment period is extended to December 31, 1904.
- All penalties previously collected for nonpayment in 1903 and 1904 are remitted.
- Taxpayers who have paid their land tax can receive a rebate of the assessed penalty.
Timeframes:
- Extended payment deadline: December 31, 1904.
Penalties, Liabilities, or Consequences:
- Remittance of penalties collected prior to this Act.

Explanation: Authorizes the provincial board to revise and correct assessment valuations in the municipalities of Allen and Wright.
Key Definitions:
- Provincial Board: The governing body responsible for local administration in Samar.
- Assessment Lists: Official documents listing property valuations for tax purposes.
Important Requirements/Procedures:
- The provincial board is empowered to correct erroneous assessments and state true valuations.
- Corrected assessments will have the same legal validity as assessments made in compliance with established laws.
Timeframes:
- Revisions must be completed by October 1, 1904.
Penalties, Liabilities, or Consequences: None specified in this section.

Explanation: Details the process for revising assessments and the rights of taxpayers.
Key Definitions:
- Revision Board: The entity responsible for conducting the assessment revisions.
Important Requirements/Procedures:
- Revisions must be conducted with due notice to municipal authorities and concerned individuals.
- Individuals are entitled to be heard before the revision board.
- No appeals are allowed against the board's decisions.
Timeframes:
- Completion deadline for revisions: October 1, 1904.
Penalties, Liabilities, or Consequences:
- The decisions of the majority of the revision board are binding and final.

Explanation: This section emphasizes the urgency for the law's enactment for public good.
Key Definitions: None specific to this section.
Important Requirements/Procedures:
- The passage of this Act is expedited under the procedure set by a prior act (September 26, 1900).
Timeframes:
- Implied urgency for immediate enactment.
Penalties, Liabilities, or Consequences: None specified.

Explanation: States the effectivity of the Act.
Key Definitions: None specific to this section.
Important Requirements/Procedures:
- The Act takes effect immediately upon passage.
Timeframes:
- Immediate effectivity upon enactment.

The payment deadline for the land tax in Samar for 1903 and 1904 has been extended to December 31, 1904, with all penalties remitted.
The provincial board has the authority to revise property valuations in specific municipalities, ensuring accurate assessments by October 1, 1904.
Taxpayers have the right to be heard during the revision process, but no appeals are allowed against the board's final decisions.
The Act emphasizes the need for prompt enactment for the public good and becomes effective immediately.