QuestionsQuestions (CENTRAL BOARD OF ASSESSMENT APPEALS)
The rules aim to promote just, expeditious, and inexpensive determination of actions related to the assessment of real property and collection of real property taxes, and they must be liberally construed to assist the parties in achieving these objectives.
In the absence of any applicable provision in the CBAA/LBAA rules, the pertinent provisions of the Rules of Court may be applied by analogy or in a suppletory character and effect, whenever practicable and convenient for expeditious dispensation of justice.
The LBAA is composed of the Registrar of Deeds as Chairman, the provincial/city prosecutor, and the provincial/city engineer (or district engineer in provinces/cities without an engineer). They serve ex officio without additional compensation.
A majority of the members constitutes quorum to decide matters. The vote of the majority is necessary to promulgate a decision, resolution, or final order.
It hears and decides appeals of owners/administrators from actions of assessors in assessment of real properties, and from actions of treasurers in collection of real property taxes, special levies, or other real property taxes under Title Two, Book II of R.A. 7160.
If the treasurer denies within 60 days from receipt of the claim, file within 60 days from receipt of the written notice of denial. If the treasurer fails to act within 60 days, file within 60 days after the lapse of those 60 days.
By filing with the LBAA a petition under oath in the prescribed form, together with copies of tax declarations and affidavits/documents in support. The petition should identify petitioner/respondent, be signed under oath, and include a declaration of non-forum shopping.
If the respondent fails to file the Answer/Comment within 15 days from receipt of the order, the respondent is considered in default and the LBAA proceeds to hear and resolve the appeal.
The rules provide that if the party(ies) fails to appear during the first conference, a second schedule is set. If still no appearance despite due service of summons, the right to file position paper is waived; the Local Board terminates the conference and directs the petitioner to file verified position paper and evidence for decision based on the record.
No. Payment is not a condition precedent to the hearing of the appeal, provided the petitioner posts an appropriate surety; however, the appeal does not suspend collection of the corresponding realty taxes as assessed by the assessor.
As far as practicable, the LBAA decides within 120 days from receipt of the appeal. The decision must be based on substantial evidence (or relevant evidence on record that a reasonable mind might accept as adequate).
It is taken by filing a Notice of Appeal and the Appeal itself with the Local Board that rendered the decision/order appealed from, and simultaneously filing 5 copies with the CBAA (main headquarters in Manila or the field office where the property is located), after serving copies to the adverse party or counsel.
The appeal must: (1) state the date the appellant received the appealed decision/resolution/final order; (2) be verified by the appellant himself; (3) be a memorandum of appeal stating grounds, arguments, and relief prayed for; and (4) be accompanied by certificate of non-forum shopping, proof of service, and proof of payment of required legal fees. Non-compliance does not stop the running of the period for perfecting the appeal.
The rules prohibit, among others: a motion to dismiss (except for lack of jurisdiction over subject matter, improper venue, res judicata, prescription, and forum shopping); motions for reconsideration of any LBAA decision/order; appeals from interlocutory orders of the LBAA such as denial of a motion to dismiss or deny/inhibit; and other pleadings/motions intended to circumvent these prohibitions.