[2238-12.] 

S ECTION 446 . Declaration Made by Assessor for Owner . — When real property is found in any municipality the owner of which refuses or fails to make the required declaration, the provincial assessor shall himself declare the property in the name of the defau lting owner, if known, or as against an unknown owner, as the case may be, and shall assess the property for taxation accordingly. 

No oath shall be required to a declaration thus made by the provincial assessor. 

[2238-5.] 

S ECTION 447 . Notification of Increased Assessment . — When real property is assessed at a value greater than that stated in the declaration of the owner, or where an existing assessment is increased to an amount in excess of that so stated, the provincial a ssessor shall immediately give written notice of such assessment or increased assessment to the owner, or in his absence, to his authorized agent in the Philippine Islands, or if there be none such, to the occupant in possession, if any. This notice may be delivered personally or may be mailed to the last known address of the person to be served. ATCaDE 

Written notice shall also be given in like manner to the owner, or his agent, if known, or the occupant, if such there be, of the valuation placed on property newly declared. cHaDIA 

[2238-6.] 

S ECTION 448 . Appeal by Owner to Municipal Council . — Any owner aggrieved by the action of a provincial assessor in the assessment of his property may at any time bring the matter before the municipal council of the municipality where the property is situat ed by filing with it a written statement of his grievance. 

[2238-6.] 

S ECTION 449 . Action by Municipal Council . — The municipal council shall take action upon the complaint within thirty days from the receipt thereof; and if such action be favorable to the taxpayer the provincial assessor shall be so notified and may thereup on rectify the assessment accordingly. If, however, the provincial assessor be of opinion that the matter should be reviewed by the provincial board, all the papers in the case shall be forwarded by him to that body for proper action by it. 

