Section 78
SEC. 78. Appeals.&mdashAny time before the ordinance providing for the levying and collection of special assessment becomes effective in accordance with the preceding section, appeals from such special assessment may be filed with the President of the Philippines, in the case of public works undertaken or contemplated to be undertaken by the National Government, and with the Secretary of Finance in the case of public works undertaken or contemplated to be undertaken by the city. In all cases, the .appeal shall be in writing and signed by at least a majority of the owners of the properties situated in the special assessment zone representing more than one-half of the total assessed value of the lands affected. The appellant or appellants shall immediately give the Board a written notice of appeal, and the secretary of said Board shall, within ten days after receipt thereof, forward to the officer who has jurisdiction to decide the appeal an excerpt from the minutes of the Board relative to the proposed special assessment and all the documents in connection therewith.