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 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 notice of the same with the city assessor, and it shall be the duty of that officer forthwith to transmit the peal to the Board of Tax Appeals with all written evidence in his possession relating to such assessment and valuation