For a better understanding of the solution provided here please go through the diagram in the attached file.
In the diagram, F is the foot of the tree.
T is the top of the tree. Then TF will be the height of the tree.
P is the point on the ground 47 feet from the foot of a tree. Therefore, PF=47.
Now, we know that the tree grows vertical from the ground and thus

Thus, the triangle
is a right triangle.
Now, we can apply the trigonometric ratio, tan in this triangle as:



Thus, the the height of the tree to the nearest foot is 33 feet.