Section 110
SEC. 110. Turn over of pending assessment cases, records, supplies and equipment of the Board of Assessment Appeals.—All assessment cases pending before the Board of Assessment Appeals created under Commonwealth Act No. 470 and the charters of all cities including all their records, supplies and equipment shall be turned over by its outgoing Chairman to the local Board of Assessment Appeals in their respective localities created under Presidential Decree No. 76, Such cases shall be decided pursuant to and in accordance with the provision of this Code.