province, by resolution passed prior to the first of December of any year, may wholly remit the real-prop erty tax for such province for the succeeding year; but a resolution so disposing must clearly state the reasons for such remission and shall not take effect until approved by the Governor-General. HcTSDa [1713-1.] S ECTION  473 . Remission or Reduction of Tax by Governor-General.  — The Governor-General may, in his discretion, remit or reduce the real-property tax for any year in any province if he deems that the public interest so requires. aIETCA [1713-1.] S ECTION  474 . Evidence in Tax-Assessment Proceedings . — In the exercise of their appellate and supervisory powers over assessments, the municipal councils, the provincial boards, and the Executive Secretary may receive, take, and consider not only the evide nce upon which the assessing officer or officers may have acted but other relevant proof, whether in the form of oral testimony or delivered by way of affidavit or deposition. cSIHCA S ECTION  475 . Authority of Assessor to Take Evidence . — For the purpose of securing information upon which to base a correct assessment of any real property a provincial assessor may summon witnesses, administer oaths, and take testimony concerning the owne rship, amount, character, or value thereof. cDCEHa No summons shall be issued compelling the appearance of any witness outside of the municipality in which he is residing. [2238-8.] S ECTION  476 . Restriction Upon Power of Court to Impeach Tax . — No court shall entertain any suit assailing the validity of a tax assessed under this chapter until the taxpayer shall have paid, under protest, the taxes assessed against him, nor shall any co urt declare any tax invalid by reason of irregularities or informalities in the proceedings of the officers charged with the assessment or collection of the taxes, or of a failure to perform their duties within the time herein specified for their performan ce, unless such irregularities, informalities, or failures shall have impaired the substantial rights of the taxpayer; nor shall any court declare any tax assessed under the provisions of this chapter invalid except upon condition that the taxpayer shall p ay the just amount of his tax, as determined by the court in the pending proceeding. ESacHC [82-84.] Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 150