Rules: Central Board Assessment Appeals

In the absence of applicable provisions, the Revised Rules of Court may be applied supplementarily.
Technical rules of evidence not strictly adhered to.

"Central Board" refers to the Central Board of Assessment Appeals.
"Local Board" refers to Boards of Assessment Appeals of provinces, cities, and municipalities, including Metropolitan Manila.

Composed of a Chairman and two Members appointed by the President for fixed terms.
A majority of members constitutes a quorum.
Majority vote of a quorum required for decisions, resolutions, or orders.

Central Board office is located at the EDPC Building, BSP Complex, Roxas Blvd., Manila.
The Board may conduct hearings on appealed cases on dates and locations it designates, considering parties' interests.

Has exclusive jurisdiction over appeals from Local Boards regarding contested real property assessments.
Also handles claims for tax refunds, tax credits, or overpayments.

Appeals cover decisions on contested assessments, tax refunds/credits, and protests against special levies.
Any aggrieved party may appeal within 30 days of receipt of Local Board decision.
Appeal initiated by filing a written notice and the appeal itself either with the Local Board or Central Board.
Appeal must clearly state decision appealed from, date received, grounds, and supporting arguments.
Appellee may file answer/comment within 10 days upon receipt of appeal.
Local Board must transmit complete original case records within 10 days of appeal notification.
Central Board Secretary dockets appeals, assigns case numbers by region (Luzon, Visayas, Mindanao).
Payment of a docketing fee required based on tax assessment amounts; minimum fee fixed if amount unknown.

Appeal does not suspend tax collection.
Central Board may require appellant to file a bond guaranteeing payment if taxes remain unpaid, subject to approval.

Appellant may withdraw appeal anytime before final resolution by written notice.
Withdrawal entered in docket and parties notified.
Withdrawal is treated as dismissal, halting further proceedings.

Central Board must decide appeals within 12 months.
Decisions become final 15 days after receipt by parties unless reconsideration is filed.
Decisions must be in writing, signed by Board members, stating facts and legal basis.
Final decisions entered into official records and original case files returned to Local Board.
Only one motion for reconsideration allowed, filed within 15 days.
Adverse party may oppose motion within 10 days.
Motions and oppositions heard on next scheduled motion day or resolved if uncontested.

Property owner/legal interest holder is Petitioner-Appellant or Petitioner-Appellee.
Local Board is always Appellee.
Assessor or Treasurer is Respondent-Appellant or Respondent-Appellee.
Pleadings must be typewritten double-spaced on specified paper size.
Citations indented one inch, typed single-spaced.
Six copies of appeals/pleadings required.

Three Hearing Officers appointed for Luzon, Visayas, and Mindanao, based in Manila, Cebu, and Cagayan de Oro respectively.
Assist in adjudication and rule-making to expedite appeals.
Upon Central Board direction, conduct hearings, receive new evidence, summon witnesses, take depositions, administer oath, and conduct ocular inspections.
Reports with findings and recommendations must be submitted within 60 days after hearings.

Secretary keeps records, books, and minutes of proceedings.
Papers filed bear receiving date stamp.
Responsible for issuance and service of notices, orders, decisions.
Prepares calendar of hearings and sessions.
Issues certified copies of records on payment of standard fees; exemptions for assessors, treasurers, and qualified pauper litigants.