Preparation of Schedule of Values.
Section 15
SEC. 15. Preparation of Schedule of Values.—Before any general revision of property assessments is made, as provided in this Code, there shall be prepared for the province or city a Schedule of Market Values for the different classes of real property therein situated in such form and detail as shall be prescribed by the Secretary of Finance. Said schedule, together with an abstract of the data on which it is based, shall be submitted to the Secretary of Finance for review not later than the thirty-first day of December immediately preceding the calendar year the general revision of assessments shall be undertaken. The Secretary of Finance shall have ninety days from the date or receipt within which to review said schedule to determine whether it conforms with the provisions of this Code.