SEC. 71. Appeal.-Any owner considering himself aggrieved by any decision of the City Assessor and Collector, may appeal to the Board of Tax Appeals in the same time and in the same manner as prescribed by law for cases of assessment and valuation of real estate for the ordinary tax.
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 537 Section 71 (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).