Constitution and compensation of Board of Tax Appeals.
Section 38
SEC. 38. Constitution and compensation of Board of Tax Appeals. - There shall be a Board of Tax Appeals which 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 city other than those in charge of assessment and they shall serve without additional compensation. The two other members shall be selected from among property owners in the city and they shall each receive a compensation of ten pesos for each day of session actually attended. The chairman of the board shall be designated in the appointment and shall have the power to designate any city official or employee to serve as the secretary of the board without additional compensation. The members of the-Board of Tax -.Appeals shall hold office for a term of two years unless sooner removed by the President of the Philippines.