Section 11
SEC. 11. Section sixty-three of said Act is hereby amended to read as follows: "SEC. 63. The board of assessors shall meet in November of each Duties of boards year, after ten days' notice posted at the main entrance of the municipal building and in a public and conspicuous place in each barrio, for such number of days as may be necessary and shall— "'(a) Assess the value of all improvements placed upon real property during the preceding year. "(b) Reduce the assessment against any taxpayer whose improvements, already assessed, have been destroyed during the preceding year. "(c) Declare, or have declared, and assess the value of real properly which has not theretofore been declared. "(d) Recommend to the provincial board of tax appeals the reduction in value of any real property already assessed which shall have suffered a permanent loss of value by reason of storm, flood, or other casualty during the preceding year. "(e) Recommend to the provincial board, of tax appeals, in case more than one declaration has been made of the same property the cancelation, with the approval of the declarants, of all declarations but the one properly made: Provided, That if any declarant shall object to the cancelation of his declaration such declaration shall not be canceled, but shall have the facts noted on its margin, and similar notation shall also be made on the margin of the> duplicate declaration. "(f) Recommend to the provincial board of tax appeals, in the ease of real properly declared which has changed ownership, the cancelation of the declaration in the name of the original owner and the substitution therefor of a new declaration in the name of the new owner: Provided, That no such change shall be made except upon the written consent of both parties concerned, or their legal representatives. "(g) Recommend to the provincial board of tax appeals the removal from the taxable list of such property included therein as is exempt by law."