Application for exemption.
Section 45
SEC. 45. Application for exemption.—Within two years from the approval of this Code, any person having legal interest on the land, desiring to avail of the exemption under Section 44 hereof, shall file the corresponding application therefor with the assessor of the province or city where the land is situated. The application shall state the ground or grounds under which the exemption is being claimed. The Secretary of Finance shall promulgate rules and regulations for the proper implementation of the provisions of this Section.