Listing of idle kinds by the assessor.
Section 46
SEC. 46. Listing of idle kinds by the assessor.—The provincial or city assessor shall make and keep an updated record of all idle lands within one year after the approval of this Code and every year thereafter. For purposes of collection, the provincial or city assessor shall furnish a copy thereof to the provincial, city or municipal treasurer, as the case may be, who shall notify on the basis of such record the person having legal interest on the lands of the imposition of the additional tax.