Question & AnswerQ&A (CBAA)
The title of the rules is the Rules of Procedure before the Central Board of Assessment Appeals.
They are promulgated under Chapter 3, Title Two, Book II of Republic Act No. 7160, also known as the Local Government Code of 1991.
The primary objective is to promote just, speedy, and inexpensive determination of every action relative to real property assessment and collection of realty tax.
The Central Board is composed of a Chairman and two Members appointed by the President for fixed terms as provided under the Local Government Code of 1991.
A majority of the members of the Central Board shall constitute a quorum.
It has exclusive jurisdiction to hear and decide all appeals from decisions, orders, and resolutions of Local Boards involving contested real property assessments, claims for tax refunds, tax credits or overpayments, and protests against special levies.
Any party aggrieved by the decision, resolution or order of a Local Board may appeal within thirty (30) days from receipt of such decision, resolution, or order.
By filing a written notice of appeal and the appeal itself either personally or by registered mail with the Local Board that rendered the decision, or directly with the Central Board or its field office, after serving a copy to the adverse party or their attorney.
No, the appeal does not suspend the collection of realty taxes, but the Central Board may require the appellant to file a bond guaranteeing payment if found due.
The Board must decide cases within twelve (12) months from the date of receipt of the appeal.
The decision becomes final and executory fifteen (15) days after receipt by the appellant or appellee, unless a timely petition for reconsideration is filed, in which case finality is fifteen (15) days after receipt of the resolution on reconsideration.
Hearing Officers assist in adjudicatory and rule-making functions, conduct hearings on appeals in their respective areas, receive new relevant evidence, summon witnesses, and conduct ocular inspections as necessary.
They must submit reports within sixty (60) days after termination of the proceedings before them.
The owner or person with legal interest is the Petitioner-Appellant or Petitioner-Appellee. The Local Board is the Appellee. The Assessor or Treasurer is the Respondent-Appellant or Respondent-Appellee.
Appeals and pleadings must be typewritten, double-spaced, on plain bond paper 8.5 x 13 inches. Six copies, including the original, must be filed.