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CA 581 Section 24

The board of tax appeals.

Section 24

SEC. 24. The board of tax appeals. - There shall be a board of tax appeals to be composed of the members of the municipal council, with the mayor as its chairman. (a) The menbers of the board, before organizing as such, shall take the following oath before the justice of the peace or some other officer authorized to administer oaths: "I solemnly swear (or affirm) that I will well and truly hear and determine all matters and issues between the assessor of the municipality and the taxpayers submitted for my decision. So help me Cod. (In case of affirmation, the last four words are to be stricken out.) (Signature) Subscribed and swo rn to (or affirmed) beforemethis ---day of---------, 19-_. (Signature of officer administering oath) (b) The board of tax appeals shall meet beginning the first Monday after the fifteenth of June of each year, and shall hear all appeals duly transmitted to i t by the filing of a 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 in an order signed by the board or the majority thereof, and transmit it to the assessor of the municipality, who shall amend the tax list in conformity with said order.

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Other provisions in TITLE III. - THE COUNCIL

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 2026-07-04

CitationCA 581 Section 24 (LawPlayer, data as of 2026-07-04)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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