January 1, 2018

Act No. 1052 Providing a Second Revision to Real Estate Tax Assessments, 1904

Image extracted from the 1913 publication "Odyssey of the Philippine Commission."
Image extracted from the 1913 publication "Odyssey of the Philippine Commission."
Because of severe economic conditions in Batangas triggered in 1902 by, among other things, the Philippine-American War, the forced encampment of Batangueños, a cholera outbreak, locust infestations and a rinderpest plague, the Philippine Commission, the payment of real estate tax was suspended in the province. In 1903, the collection of taxes was found to contain many “errors, omissions and inequalities.” Hence, the Philippine Commission found it necessary to pass Act Numbered 1052 which addressed these issues.

The contents of this act are provided in their entirety below:
AN ACT To provide for a second revision or the assessments upon real estate in the Province of Batangas.

Whereas the assessment and collection of the land tax in the Province of Batangas was suspended in the year nineteen hundred and two by Acts numbered Three hundred and seventy-five and Four hundred and fifty-seven, and in consequence of such suspension the assessment had not been completed nor any attempt made to collect thereunder at the time of the organization of the provincial board of revision under Act Numbered Five hundred and eighty-two, the result being that but few complaints were filed and that the work done by the said provincial board of revision was incomplete and inaccurate because of lack of information; and

Whereas, by reason of the conditions above set forth, the collection of the taxes for the year nineteen hundred and three in the Province of Batangas has revealed many errors, omissions, and inequalities which in justice to the land owners should be corrected: Now, therefore,

By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. There is hereby created for the Province of Batangas a new board of tax revision, which shall consist of the three members of the provincial board and two other taxpayers, residents of the province, to be appointed by the Civil Governor, by and with the consent of the Philippine Commission.

SEC. 2. The owners and duties of the new board of tax revision in the Province Batangas shall be those prescribed for the provincial board of revision by 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,” as amended by Act Numbered Six hundred and ninety-three, the words “nineteen hundred and four” being substituted for “nineteen hundred and three” wherever the latter words occur in the said Acts: Provided, however, That the compensation and traveling expenses of the two members of the board to be appointed by the Civil Governor, by and with the consent of the Philippine Commission, shall be as provided in section twelve of Act Numbered Five hundred and eighty-two, but payable in Philippine currency.



SEC. 3. In all cases in which land in the Province of Batangas assessed for the year nineteen hundred and two or the year nineteen hundred and three was assessed at more than fifty per centum above the valuation made by the new board of tax revision, the provincial board is hereby authorized and required to reduce the assessment, for the year or years in which such excessive assessment of more than fifty per centum was made, to the amount fixed by the new board of tax revision for the same land for the year nineteen hundred and four, and the provincial treasurer shall comply with the order of the provincial board by making the reduction upon the records of the municipality and province.

SEC. 4. In all cases in which the money has been paid upon the excessive assessment as described in the section immediately preceding, it shall be the duty or the provincial board to allow a credit of the amount of such excess payment to be applied upon taxes due for the year nineteen hundred an four or the next subsequent year.

SEC. 5. In case the tax has not been paid on the excessive assessment, then the taxpayer or the person from whom the tax is due shall be allowed to pay the tax on the reduced assessment without penalty at any time before September first, nineteen hundred and four; and all proceedings for the sale of land because of the delinquency of payment on the excessive assessment as defined in section three shall be discontinued and held for naught, and the title to the land shall remain in the delinquent taxpayer, subject only to the lien for taxes on the assessment as reduced in accordance with section three hereof: Provided, That if the amount of taxes due on the reduced assessment is not paid before September first nineteen hundred and four, the same procedure shal be followed in their collection as in other cases of delinquent taxes.

Sec. 6. In cases of excessive taxation described in section three hereof in which the land shall have been sold to a third person for failure to pay taxes, the delinquent taxpayer, upon redeeming his land by paying to the purchaser the amount required by law to be paid shall be entitled to a credit, for use in payment of future taxes, or the amount expended by him over and above the tax without penalty at the reduced assessment. In case the land shall have been purchased by the Government, the proceedings shall be by the provincial board declared null and void, and the title shall revert to the delinquent taxpayer on payment of the amount due on the assessment, as reduced in accordance with the terms of section three of this Act, before September first, nineteen hundred and four.

Sec. 7. 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,” passed September twenty-sixth, nineteen hundred.

SEC. 8. This Act shall take effect on its passage.

Enacted, February 20, 1904.

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