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Act No. 82 Section 61

Section 61

SEC. 61. The board of tax appeals shall hear all appeals duly transmitted to them, and shall decide the same within fifteen days after the expiration of the time limited for the filing of appeals. They shall have authority to cause to be amended the listing and valuation of the property in respect to which the complaint is made, by order signed by the board, or a majority thereof, and transmitted to the municipal board of assessors, which shall amend the tax list in conformity with said order.

Read the full instrument → · Open the chapter this section belongs to: CHAPTER VI →

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

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

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