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CA 502 Section 26

The Board of Tax Appeals.

Section 26

Sec. 26. The Board of Tax Appeals. - There shall be a board of tax appeals, which shall be composed of the members of the City Council, the Mayor to be chairman thereof. The members of the:board of tax appeals shall, before organizing as'such, take the following oath before the justice of the peace or some other officer authorized to administer oath; "I do solemnly swear (or affirm) that I will well and truly hear and determine all matters and issues between the city assessor and taxpayer submitted for my decision. So help me God. (In case of affirmation the last four words to be stricken out. ) (Signature) "Subscribed and sworn to (or affirmed) before me this ____day of__, 10_t. (Signature and title of officer administering oath) The board of tax appeals, shall meet on the first Monday after the fifteenth day of January of each year and shall hear all appeals duly transmitted to it by the filing of written notice, and shall decide the same forthwith. It shall have authority to cause to be amended the listing and valuation of the property in respect to which any complaint is made on order signed by the board or a majority thereof, and transmit it to the city assessor, who shall amend the tax list in conformity with said order.

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Other provisions in CA 502

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

CitationCA 502 Section 26 (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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