Authority of Civil Governor To Extend Period for Completion of Work of Boards of Tax Revision

Act No. 733Statutes

Act No. 733, enacted on April 8, 1903, empowers the Civil Governor of the Philippines to extend the deadline for the completion of work by the Board of Tax Revision in Manila and provincial boards. This extension can occur regardless of previous legislation concerning real estate assessments. Additionally, if the deadline is extended, the due date for tax payments related to the revised assessments will also be postponed. The Act emphasizes the urgency for its passage for the public good and takes effect immediately upon approval.

April 8, 1903

ACT NO. 733

AN ACT PROVIDING THAT THE CIVIL GOVERNOR MAY, IN HIS DISCRETION, DIRECT AN EXTENSION OF THE PERIOD WITHIN WHICH THE BOARD OF TAX REVISION IN THE CITY OF MANILA, AND PROVINCIAL BOARDS OF REVISION, SHALL COMPLETE THEIR WORK

SECTION 1. The Civil Governor is hereby authorized and empowered, in his discretion, to direct a postponement of the date upon which the Board of Tax Revision in the City of Manila, and any provincial board of revision, shall complete its work, anything in Act Numbered Five hundred and eighty-one, entitled "An Act to provide for the revision of the assessment upon real estate in the city of Manila," or in Act Numbered Five hundred and eighty-two, 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," to the contrary notwithstanding, and in the event of such extension by Civil Governor he shall also direct that the date upon which the payment of taxes under such revised assessment shall become delinquent shall be likewise extended.

SECTION 2. 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," September twenty-sixth, nineteen hundred.

SECTION 3. This Act shall take effect on its passage.