Appeal by owner to the Board of Tax Appeals.
Section 17
SEC. 17. Appeal by owner to the Board of Tax Appeals. — Any owner who is not satisfied with the action of a provincial assessor in the assessment of his property may, within sixty days from the date of receipt by him of the written notice of assessment as provided in section sixteen hereof, appeal to the Board of Tax Appeals, which is created in each province, by filing with it or with the municipal treasurer of the municipality where the property assessed is situated who is duly bound to transmit it to the Board of Tax Appeals, a petition to that effect stating the grounds of his appeal. The Board of Tax Appeals shall be composed of five members to be appointed by the President of the Philippines with the consent of the Commission on Appointments of the National Assembly. Three members of the Board shall be selected from among government officials in the province, other than those in charge of assessment, and they shall serve without additional compensation. The other two members shall be selected from among property owners in the province, and they shall each receive a compensation of five pesos for each day of session actually attended, plus actual traveling expenses from his usual place of residence and return. The chairman of the Board shall be designated in the appointment and he shall have the power to designate a deputy assessor to serve as the secretary of the Board without additional compensation. The chairman and members of the Board of Tax Appeals shall hold office at the pleasure of the Secretary of Finance. The Board shall hold such number of sessions as may be authorized by the Secretary of Finance. All expenses of the Board shall be charged against the general fund of the province. The members of the Board shall each take the following oath: "I, _______________________, of __________________, having been appointed to the position of ________________, hereby solemnly swear that I will well and faithfully discharge to the best of my ability the duties of my present position and of all others I may hereafter hold under the Commonwealth of the Philippines; that I will support and defend the Constitution of the Philippines; and that I will obey the laws, legal orders, and decrees promulgated by the duly constituted authorities of the Commonwealth of the Philippines; and that I will well and truly hear and determine all matters and issues between taxpayers and the provincial assessor submitted for my decision; and I hereby declare that I recognize and accept the supreme authority of the United States of America in the Philippines, and will maintain true faith and allegiance thereto; and that I impose this obligation upon myself voluntarily, without mental reservation or purpose of evasion. So help me God. ________________________ (Signature) Subscribed and sworn to before me this __________________ day of _______________________, A. D., ___________________ at ________________________________, Philippines. _________________________________ (Signature of officer administering oath)