RA 1621 Section 38

Time and manner of appealing to Board of Tax Appeals.

Section 38

SEC. 38. Time and manner of appealing to Board of Tax Appeals.—In case any owner of real estate or his authorized agent shall feel aggrieved by any decision of the city assessor ex officio under the preceding sections of this article, such owner or agent may, within thirty days after the entry of such decision, appeal to the Board of Tax Appeals. The appeal shall be perfected by filing a written notice of the same with the city assessor, and it shall be the duty of that officer forthwith to transmit the appeal to the Board of Tax Appeals with all written evidence in his possession relating to such assessment and valuation.

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Other provisions in RA 1621

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 July 4, 2026

CitationRA 1621 Section 38 (LawPlayer, data as of July 4, 2026)

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

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