QuestionsQuestions (CBAA)
The rules govern proceedings before the CBAA on matters related to real property assessment and collection of realty tax under the Local Government Code and related laws. They must be liberally construed to promote the objectives of just, speedy, and inexpensive determination of every action.
In the absence of any applicable provision in the CBAA rules, the pertinent provisions of the Revised Rules of Court may be applied suppletorily, without strictly adhering to the technical rules of evidence.
The Central Board is composed of a Chairman and two (2) Members, all appointed by the President for fixed terms as provided under the Local Government Code of 1991.
A majority of the members constitutes a quorum. The vote or concurrence of a majority of the members constituting a quorum is necessary to promulgate a decision, resolution, or order.
The CBAA holds office at the EDPC Building, Bangko Sentral ng Pilipinas Complex, Roxas Blvd., Manila.
The Central Board has supervision over Local Boards and promulgates rules and regulations relative to their proceedings.
Exclusive jurisdiction includes appeals from decisions, orders, or resolutions of Local Boards involving (1) contested assessments of real properties, (2) claims for tax refund and/or tax credits or overpayments of taxes, and (3) protests against special levies (as covered in the appeal rule).
Any party in a case before the Local Board who is aggrieved may appeal. The appeal must be filed within thirty (30) days from and after receipt of the Local Board decision, resolution, or order.
By filing a written notice of appeal and the appeal itself, personally or by registered mail, with the Local Board that rendered the decision (or directly with the CBAA/its field office). It must clearly state the appealed decision/order, the date of receipt by appellant, the grounds relied upon, and arguments in support.
Within ten (10) days from and after receipt of the appeal, the appellee may file an answer or comment, after serving a copy to the appellant.
Within ten (10) days from receipt of the notice of appeal (or from notice by the CBAA that an appeal has been filed, whichever comes first), the Local Board must transmit the complete original records, with transcripts of stenographic notes if any, with pages duly numbered and certified as original and complete.
No appeal is considered filed unless the corresponding docketing fee is paid (in legal tender or postal money order payable to the Central Board).
A default docketing fee of P500.00 per appeal applies.
No. An appeal does not suspend collection of the corresponding realty taxes subject of the appeal as assessed by the assessor. If the taxes are not paid, the CBAA may still entertain the appeal by requiring the appellant to file a bond to guarantee payment if the taxes are found due.
Yes. Withdrawal may be made at any time before resolution by filing a written notice of withdrawal with the CBAA. No further proceedings will be taken, and withdrawal has the same effect as dismissal of the appeal.
The CBAA must decide within twelve (12) months from receipt. The decision becomes final and executory fifteen (15) days after receipt by the appellant or appellee.
A motion/petition for reconsideration may be filed within fifteen (15) days from receipt of the decision/order sought to be reconsidered, with a copy furnished to the adverse party. Only one petition for reconsideration shall be entertained.
The owner of the property or person with legal interest is the Petitioner-Appellant or Petitioner-Appellee. The Local Board is always called the Appellee. The Assessor or Treasurer is called the Respondent-Appellant or Respondent-Appellee, depending on the posture.