AN ACT AMENDING CERTAIN SECTIONS OF REPUBLIC ACT NUMBERED FOUR HUNDRED NINE

Case Overview and Summary

Summary of Republic Act No. 1837 Amending the Revised Charter of the City of Manila

Revision of Assessment (Section 59):
- The city assessor and collector shall update the list of taxable real estate in the city annually during the first 15 days of December.
- Add the value of improvements made during the preceding year.
- Add any taxable property that previously escaped taxation.
- Revise and correct the assessed value of any real estate not assessed at its true money value, by reducing or increasing the assessment.
- However, no increase in assessment shall be made more than once every five years.
- Publish a notice for 10 days prior to December 1st in two newspapers of general circulation.
- Notify in writing the owner or agent whose tax will be changed, in November.

Time and Manner of Appealing to Board of Tax Appeals (Section 60-A):
- If aggrieved by the assessor's decision, the Municipal Board, owner, agent, tenant or lessee may appeal to the Board of Tax Appeals within 60 days of receiving the notice.
- The appeal shall be perfected by filing a written notice with the city assessor and collector.
- The assessor shall transmit the appeal and evidence to the Board of Tax Appeals.
- For tenants or lessees, the appeal period starts from when they have knowledge of the assessment.

Board of Tax Appeals (Section 61):
- Composed of 7 members appointed by the President every 4 years.
- 4 members shall be owners of real estate in the city.
- 3 members shall represent tenant and lessee interests in the city.
- Members receive P20 per day of attendance, except the chairman who receives P40.
- The chairman is designated by the President.
- A secretary shall be appointed by the chairman and keep records.

Tax Sale (Section 69):
- The assessor may advertise the delinquent's real estate for sale after 20 days of delinquency.
- Advertise for 30 days by posting notices and publishing in a newspaper once a week for 3 weeks.
- The advertisement shall state the taxes due, penalties, sale details, taxpayer's name, property details.
- The taxpayer may discontinue the sale by paying taxes, penalties and costs before the sale date.
- The sale shall be held at the City Hall or on the premises.
- The taxpayer shall be notified by registered mail at least 60 days before the sale date.
- The purchaser shall receive a certificate from the assessor describing the property and sale details.
- It is not essential to attempt to collect from the taxpayer's personal property first.