Action by the Board of Tax Appeals.
Section 18
SEC. 18. Action by the Board of Tax Appeals. — The Board of Tax Appeals shall take action upon the complaint within ninety days from the receipt thereof; and if such action be favorable to the taxpayer the provincial assessor shall be so notified and may thereupon amend the assessment accordingly. If, however, the provincial assessor be not satisfied with the decision of the Board of Tax Appeals, he may, within twenty days after receipt of notice of the decision of the Board, appeal to the Secretary of Finance by filing with the Secretary of the Board a notice to that effect. Within ten days after receipt of such notice, the secretary of the Board shall forward all the papers of the case to the Secretary of Finance whose decision in the matter shall be final. If the taxpayer is not satisfied with the decision of the Board of Tax Appeals, he may likewise appeal to the Secretary of Finance in the same manner as above provided. Any assessment changed by the Board of Tax Appeals and acquiesced in by the parties shall be certified to the provincial treasurer.