Proceedings before Board of Tax Appeals and Secretary of Interior.
Section 37
SEC. 37. Proceedings before Board of Tax Appeals and Secretary of Interior.—The Board of Tax Appeals shall meet on the third Monday in January of each year, and every day afterwards, and shall hear all appeals duly transmitted to it, shall decide the same forthwith, and shall complete its work and adjourn on the fourth Tuesday of January of each year. If during such period some appeals have not been perfected, the same shall be decided during the regular sessions of the Municipal Board in February and March of each year. It shall have authority to cause to be amended the listing and valuation of the property in respect to which any appeal has been 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 Secretary of the Interior first had, any and all erroneous or unjust assessments and valuations for taxation, and make a correct and just assessment, and state the true valuation in each case where it decides that the assessment previously made is erroneous and unjust. The list, when so corrected, shall be as lawful and valid for all purposes as though the assessments had been made within the time herein prescribed. Such reassessments and revaluations shall be made on due notice to the individual concerned and he shall be entitled to be heard by the Board of Tax Appeals before any reassessment or revaluation is made. The decision of the Board of Tax Appeals shall be final unless the head of the Department of the Interior forthwith declares the decision reopened for a review by him, in which case he may make such revision or revaluation as in his opinion the circumstances may justify. Such decision, approved by the President of the Philippines, shall be final.