resident of the province shall question its correctness and bring the matter to the attention of the provincial governor, in which case the provincial govern or, the provincial treasurer, and the president of the township in which the property lies shall form a board of assessors to determine its value. This board shall be empowered to call and examine witnesses, and after giving the owner and his witnesses, if  any, opportunity to be heard, shall fix the value of the property alleged to be incorrectly valued. Its decision shall be final. THSaEC 

[1397-50.] 

S ECTION 2352 . Failure to Declare — Determination of Value by Board. — Any property owner who fails to declare the value of his property within the period fixed in the last preceding section, or that of the property of any resident of the province less than  eighteen years of age within his control, shall immediately be warned by the councilor of his barrio that, unless he makes his declaration before the thirty-first day of January, he will be subject to a fine of five pesos, and, should he fail to make the declaration within the period specified, the fine shall be adjudged against him by the township court, and shall be collected by the treasurer; or, in lieu of the payment thereof, he shall be compelled to work it out on public works within the township at a rate per day to be fixed for each township by the provincial board, with the approval of the Department head first had. In the event of his not making his declaration before January thirty-first, the value of his property shall be fixed by the board of a ssessors provided for in the last preceding section. IEDHAT 

[1397-51.] 

S ECTION 2353 . List of Taxpayers. — On the basis of the declaration made and of the findings of the board of assessors, if any, the secretary shall prepare, on or before February fifteenth of each year, a list of the persons from whom the real-property tax is due, with the amount due from each. This list shall be kept open to public inspection in his office. 

[1397-54; 1689-3.] 

S ECTION 2354 . Notice to Taxpayers. — All persons from whom such tax is due shall be notified by the councilors of their respective barrios to appear before the secretary and learn the amount of such tax, which shall be stated to them verbally by the secret ary, if they cannot read. In case of residents temporarily absent from the province, and nonresidents of the province, it shall be sufficient if a written notice be deposited, postage paid, in the post office, addressed to the owner, at his last known plac e of residence, or if no place of residence be known then to the barrio and municipality in which the property is situate. 

