When assessment may be increased or reduced.
Section 57
SEC. 57. When assessment may be increased or reduced.—The City Assessor and Collector shall, during the first three days of December of each year after the year nineteen hundred and one, add to the list of taxable real estate in the city the value of the improvements placed upon such property during the preceding year, and reduce the assessments against any taxpayer whose improvements already assessed have been destroyed during the preceding year, and shall add to the list any property which is taxable and which has theretofore escaped taxation. He shall give ten days notice by publication in two newspapers of general circulation published in the city of Manila, one printed in English and one in Spanish, that he will be present in his office for that purpose on said days. Appeals may be taken from the decisions of the City Assessor and Collector, under this section, to the Board of Tax Appeals, as in ease of original assessments.