Section 4
SEC. 4. Section 45 of Presidential Decree No. 464 is hereby amended to read as follows: "SECTION 45. Application for exemptions The owner, administrator, or any person having legal interest on the land, desiring to avail of the exemptions enumerated under Section 44 hereof, shall file within six months from the date of effecivity of this Decree, the corresponding application with the Assessor of the Province, City or Municipality, where the land is situated. The application shall state the ground or grounds under which the exemption is being claimed."