Proceedings before Board of Tax Appeals and the Department Head.
Section 39
SEC. 39. Proceedings before Board of Tax Appeals and the Department Head. - The Board of Tax Appeals shall hold such number of sessions as may he authorized by the Secretary of Finance, shall hoar all appeals duly transmitted to it, 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 appeal has teen perfected by 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. It shall also have power to revise and correct,with the approval of-the Department Head first had, any and all erroneous or unjust assessment, and state the true valuation, in each case where it decides that the assessment previously made is erroneous or unjust. The assessment when so corrected shall be as lawful and valid for all purposes as though the assessment has beat made within the time herein prescribed. Such reassessment and revaluation shall :be made on due notice to the individual concerned who shall be entitled to be heard by the Board of Tax Appeals before any reassessment or revaluations made. The decision of the Board of Tax Appeals shall be final unless the Department Head declares the decision be reopened for review by him, in which case he may make such revision or revaluation as in his opinion the circumstances justify. Such revision when approved by the President of the Philippines shall be final.