Preparation of schedules of values by the assessor.
Section 8
SEC. 8. Preparation of schedules of values by the assessor.—Before any general assessment revision is made in a province or any municipality thereof, the provincial assessor shall prepare, in such form and detail as shall be prescribed by the Secretary of the Interior, a general schedule of the values of the different classes of land and real property in each municipality of the province, which shall be submitted to the municipal council concerned, and it shall be the duty of such council to approve or disapprove the same, or any part thereof, within thirty days after receipt thereof, and to transmit its action and all papers thereto belonging to the provincial board, which body shall approve, disapprove, or modify such action within thirty days after receipt of the schedule. Said schedule shall, on its approval by the provincial board, serve the assessor as basis of valuations for assessment. Should the provincial assessor or municipal council not be satisfied with the action of the provincial board, such council or provincial assessor may appeal to the Secretary of the Interior, in which case the provincial board shall forward the schedule to that official within thirty days after receipt thereof, stating the reasons on which the decision is based. The decision of the secretary of the Interior in this case shall be final.