Section 19
SEC 19. Should any owner of property within the province fail to declare the value of his property before the thirty-first day of January of any year, or should the provincial inspector or any resident of the province complain that a property owner has made a false declaration as to the value of his property, the provincial governor, the provincial secretary, and the president of the township in which the property is situated shall constitute a board of assessors to determine the value of the property in question. The provincial governor shall be the presiding officer of this board, and the provincial secretary shall be its recording officer. The board is hereby empowered to call and examine witnesses and to fix the value of property, when such value has not been declared or is alleged to have been incorrectly stated. Its decisions shall be final. The recording officer of the board shall make and keep a record of all its proceedings and findings.