Section 1
SECTION 1. Section four hundred and seventy-two of the Administrative Code is hereby amended to read as follows: "SEC. 472. Remission of tax by provincial board.—In case of a general failure of crops or similar widespread disaster in any municipality or municipalities of a province, the provincial board of the same, by resolution passed prior to the first of January of any year, may remit, wholly or partially, the real-property tax or the penalties thereon for the succeeding year in the municipalities affected by the disaster; but a resolution so disposing must clearly state the reasons for such remission and shall not take effect until approved by the Secretary of the Interior."