AN ACT TO AMEND CERTAIN SECTIONS OF REPUBLIC ACT NUMBERED ONE HUNDRED AND EIGHTY-THREE
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AN ACT TO AMEND CERTAIN SECTIONS OF REPUBLIC ACT NUMBERED ONE HUNDRED AND EIGHTY-THREE
Republic Act No. 3275
June 17, 1961
Case Overview and Summary
Summary of Republic Act No. 3275Amendments to the Charter of Pasay City
- Assessment of Real Estate (Section 1)
• The City Assessor shall add the value of improvements made to taxable real estate in the city during the preceding year to the assessment list every January 1-15.
• The City Assessor shall add any taxable property that has escaped taxation to the assessment list every January 1-15. (Section 36)
• The City Assessor may revise and correct the assessed value of any real estate in the city that is not assessed at its true money value, by reducing or increasing the existing assessment once every three years during January 1-15. (Section 36)
- Board of Tax Appeals (Sections 2 and 3)
• A Board of Tax Appeals shall be established, consisting of five members appointed by the President with the consent of the Commission on Appointments. (Section 40)
• Three members shall be owners of real estate in the city, and two shall represent the tenant-lessee interest in the city, recommended by the Pasay Homeowners Association, Inc. (Section 40)
• Members, except the chairman, shall receive a compensation of ₱25 per day of attendance. (Section 40)
• The chairman shall receive ₱30 per day of attendance and shall appoint a secretary in accordance with the Civil Service Law and rules. (Section 40)
• The chairman and members shall hold office for a term of four years, unless removed sooner by the President of the Philippines. (Section 40)
• The Board of Tax Appeals shall hold sessions beginning in February to hear all appeals and decide them forthwith. (Section 42)
• The Board has the authority to amend the listing and valuation of the property in respect to which any appeal has been perfected, and transmit it to the City Assessor for amendment of the tax. (Section 42)
• Reassessment and revaluation shall be made after due notice and hearing to the individual concerned. (Section 42)
• The decision of the Board of Tax Appeals shall be final unless the Department Head declares it reopened for review, in which case the Department Head may make revisions or revaluations as justified, subject to approval by the President of the Philippines. (Section 42)
- Effectivity
• This Act shall take effect upon its approval. (Section 4)
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AN ACT TO AMEND CERTAIN SECTIONS OF REPUBLIC ACT NUMBERED ONE HUNDRED AND EIGHTY-THREE
Republic Act No. 3275
•June 17, 1961
REPUBLIC ACT No. 3275
AN ACT TO AMEND CERTAIN SECTIONS OF REPUBLIC ACT NUMBERED ONE HUNDRED AND EIGHTY-THREE, OTHERWISE KNOWN AS THE CHARTER OF PASAY CITY.
Section 1. Section thirty-six of Republic Act Numbered One hundred and eighty-three is hereby amended to read as follows:
"Sec. 36. When assessment may be increased or reduced. The City Assessor shall during the first fifteen days of January of each year add to his list of taxable real estate in the city the value of the improvements placed upon such property during the preceding year, and any property which is taxable and which has theretofore escaped taxation. He may during the same period revise and correct the assessed value of any or all parcels of real estate in the city which are not assessed at their true money value, by reducing or increasing the existing assessment as the case may be once every three years."
Section 2. Section forty of the same Act is hereby amended to read as follows:
"Sec. 40. Constitution and compensation of Board of...
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