RA 321 Section 37

Time and manner of appealing to Board of Tax Appeals.

Section 37

SEC. 37. 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 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 evidence in his possession relating to such assessment and valuation.

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Other provisions in RA 321

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 321 Section 37 (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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