Section 10
SEC. 10. Section sixty-one of said Act is hereby amended to read as follows: "SEC. 61. The board of tax appeals shall hear all appeals duly transmitted to it in accordance with section fifty-eight, and shall peals decide the same within fifteen days after receipt thereof. It shall have authority to cause to be amended the certificate of valuation on each declaration of the property in respect to which the complaint is made. By order signed by the members of the board, or a majority thereof, and transmitted to the provincial treasurer, who shall amend the tax-list declaration in conformity with said order. Said board shall also meet in December of each year for such number of board-(lavs as may be necessary and shall— "(a) Act on the recommendations of the municipal boards of assessors made in accordance with subsections (d), (e), (f), and ((j) of section sixty-three hereof, as amended, and by order direct the provincial treasurer to change the records to conform to its art ion. "(b) Revise and correct, with the approval of the Executive Secretary first had. any and all erroneous or unjust assessments and valuations for taxation, and make a correct and just assessment, and stale the true valuation in Philippine currency, in each case where it decides that the assessment stated in the certificate on the declaration is erroneous or unjust. The certificates on the declarations when so corrected shall be as lawful and valid for all purposes as though the assessment had been made within the time herein prescribed. Such reassessment and revaluation shall be made on due notice to the individual concerned and to the municipal council of the municipality in which the real property to be reassessed or revalued is situated, and the representatives of the municipal council and all other persons interested shall be.entitled to be heard by the board of tax appeals before any reassessment or revaluation is made. Any interested person, or official, dissatisfied with the action of the provincial board of tax appeals may appeal to the Executive Secretary, whose decision shall be final. The Executive Secretary may also, by direction of the Governor-General, make such revision or revaluation as in his opinion the circumstances justify."