Proceedings before Board of Tax Appeals and Secretary of the Interior.
Section 37
SEC. 37. Proceedings before Board of Tax Appeals and Secretary of the Interior.—The Board of Tax Appeals shall meet on the third Monday in January of each year, and every day afterwards, and shall hear all appeals duly transmitted to it, shall decide the same forthwith, and shall complete its work and adjourn on the fourth Tuesday of January of each year. If during such period some appeals have not been perfected, the same shall be decided during the regular sessions of the Municipal Board in February and March of each year. The Board shall have authority to cause to be amended the valuation of the property in respect to which any appeal has been perfected by order signed by the Board or a majority thereof, and transmit it to the city assessor who shall make the amendment in conformity with said order. It shall also have power to revise and correct, with the approval of the Secretary of the Interior first had, any and all erroneous or unjust assessments and valuations for taxation, and make a correct and just assessment. The assessment, when so corrected, shall be as lawful and valid for all purposes as though it had been made within the time herein prescribed. Such revaluation shall be made on due notice to the individual concerned and he shall be entitled to he heard by the Board of Tax Appeals before any revaluation is made. The decision of the Board of Tax Appeals shall be final unless the Secretary of the Interior forthwith declares the assessment reopened for a review by him, in which case he may make such revision or revaluation as m his opinion the circumstances may justify. Such revision, approved by the President of the Philippines, shall be final.