Act No. 183 Section 53

Appeals from decisions of City Assessor and Collector.

Section 53

SEC. 53. Appeals from decisions of City Assessor and Collector.— In case any complainant before the City Assessor and Collector shall feel aggrieved by his decision, such complainant may, within ten days after the entry of such decision, appeal to the Board of Tax Appeals constituted as hereinafter provided. He shall perfect his appeal by filing a written notice of the same with the City Assessor and Collector, and it shall be the duty of that officer forthwith to transmit the appeal to the Board of Tax Appeals with all written evidence in his possession relating to such assessment and valuation.

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Other provisions in Act No. 183

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationAct No. 183 Section 53 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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