RULES AND PROCEDURES FOR APPEALS FILED BEFORE THE LOCAL BOARD OF ASSESSMENT APPEALS AND THE CENTRAL BOARD OF ASSESSEMENT APPEALS
Speaker: Engr. Ramon Albeus
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Rule 1. General Provisions
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Section 1. Title. - These rules shall be known as the Rules of Procedures of the Local Board of Assessment Appeals and Central Board of Assessment Appeals in line with the provisions of Section 226 and 230, Chapter 3, title II, Book II of R.A. No. 716 otherwise known as the Local Government Code of 1991).
Section 2. Construction.
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- These rules shall be liberally construed in
order to promote their objectives and to assist the parties in obtaining just, expeditious and inexpensive determination of every action relative to the appraisal/assessment and collection of real property taxes.
• Rule 2. Local Board of Assessment
Appeals
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Section 1. Jurisdiction. - The Local Board shall have original jurisdiction to hear and decide appeals of owners/administrators of real property from the action of the Provincial or City Assessors, or the Municipal Assessors in the Metro Manila Area, in the assessment of their real properties, and from the action of the Provincial or City Treasurers, or Municipal Treasurers in the Metro Manila Area, regarding collection of real property taxes, special levies, or other real property taxes under Title Two, Book II of R.A. No. 7160.
•Section 2. Person Who May Appeal.
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- Any owner or administrator of real property, or any person having legal interest therein, who is not satisfied with the action of the provincial, city or municipal assessor in the appraisal/assessment of his property may appeal to the Local Board of Assessment Appeals of the province or city, or municipality within the Metro Manila Area, where the property is located. A real property taxpayer who is aggrieved by the decision, action or inaction of the provincial, city or municipal treasurer over excessive realty tax paid under protest, or on claim for refund of illegally or erroneously collected real property tax, including special levies on real property, may likewise appeal to the Local Board as provided in this rules.
• Section 3. Conditions for Filing an Appeal.
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- No protest or appeal shall be entertained unless the Taxpayer first pays the real property tax. There shall be annotated on the tax receipts the words “paid under protest”. Provided, that, in cases where the delinquency is a 100% of the tax paid in previous years, the Taxpayer may opt, in lieu of cash, to post a surety bond to of the tax which is the subject of the appeal; Provided, further, that the remaining 50% shall be paid and shall be distributed in accordance with the provisions of the Implementing Rules and Regulations (IRR) of the Local Government Code.
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• Section 4. Period of Appeal. - (a) The owner, administrator or person who is
not satisfied with the assessment of his property may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the Local Board concerned.
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Any real property taxpayer who is aggrieved by the decision, action or inaction of the provincial or city treasurer, or municipal treasurer within the Metropolitan Manila Area, on his written claim for refund or credit may appeal to the Local Board concerned as follows:
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A. If, within sixty (60) days from the date or receipt by the treasurer concerned of the written claim for refund or credit for tax paid under protest, the treasurer concerned fails to make any decision thereon, the appeal may be made within sixty (60) days from the date of receipt by the treasurer concerned of the said written claim for refund or credit; or
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B.
If, within sixty (60) days from the date of receipt by the treasurer concerned of the written claim for refund or credit for tax paid under protest the treasurer concerned denies the said claim, the appeal may be made within sixty (60) days from the date of receipt by the taxpayer concerned of the said treasurer’s decision denying the said claim.
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Section 5. Parties in the Local Board. - The real property owner or person making the appeal shall be referred to as the “Petitioner” and the Provincial or City Assessor or Treasurer, or the Municipal Assessor or Treasurer within the Metropolitan Manila Area, shall be referred to as the “Respondent”.
• Section 6. Grounds for Appeal.
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- Any action of the Provincial, City or Municipal Assessor in
the assessment of real property, and any action or inaction of the Provincial or City Treasurer, or Municipal Treasurer, on the taxpayer’s claim for refund of taxes paid under protest, or on claims for reduction or adjustment of taxes paid or for tax credits on illegally or erroneously collected realty taxes and such other real property taxes or special levies under title Two, Book II of Republic Act No. 7160, may be appealed before the Local Board concerned.
• Section 7. Requisites for Filing of Appeal
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- The appeal shall be effected by filing, within the reglementary period, with the Local Board concerned a petition under oath which shall state the action of the provincial, city or municipal assessor or treasurer appealed from, the grounds relied upon, the arguments in support thereof, and the date the petitioner received the written notice of assessment or revised assessment or tax declaration with a written notice of assessment. For this purpose, the Secretary of the Local Board may assist the petitioner in the filing of the appeal for purposes of substantial compliance with the aforementioned requirements.
• Section 8. Nature of Proceedings
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– The proceedings before the Local Board shall be conducted solely for the purpose of ascertaining the truth without necessarily adhering to the technical rules applicable in judicial proceedings.
Section 9. Effect of Appeal on Collection of Taxes.
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– An appeal shall not suspend the collection of the corresponding realty taxes on the real property subject of the appeal as assessed by the provincial, city or municipal assessor, without prejudice to subsequent adjustment depending upon the outcome of the appeal. An appeal may be entertained but the hearing thereof shall be deferred until the corresponding taxes due on the real property subject of the appeal shall have been paid under protest or the petitioner shall have posted a surety bond, subject to the following conditions:
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A. The amount of the bond shall be paid in accordance with the prescribed rate pursuant to Section 3 of this Rule; B. The bond must be accompanied by a certification from the Insurance Commissioner (a) that the surety company is duly authorized to issue such bond; (b) that the surety bond is approved by and registered with said Commission; and (c) that the amount covered by the surety bond is within the writing capacity of the surety company; and
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C. The amount of the bond in excess of the surety company’s writing capacity, if any, must be covered by Reinsurance Binder, in which case, a certification to this effect must likewise accompany the surety bond.
Section 10. Period within which to Decide
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– The Local Board shall decide the appeal within one hundred twenty (120) days from the date of receipt of such appeal. The Board, after hearing, shall render its decision based on substantial evidence or such relevant evidence on record as a reasonable mind might accept as adequate to support the conclusion.
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Section 11. Service of Decision to Parties – The Local Board Secretary shall furnish the parties to a case each with a copy of the decision of the Local Board. Where the parties are represented by counsel, serving the decision to the party’s counsel is deemed proper service to the party.
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Section 12. Revision of Assessment – In case the Provincial or City Assessor concurs in the revision of the assessment, it shall be his/her duty to notify the petitioner of such fact using the form prescribed for the purpose.
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• Section 13. Powers and Duties – In the exercise of its appellate jurisdiction, the Local Board shall have the power to summon witnesses, administer oaths, take depositions, and issue subpoena and subpoena duces tecum and conduct ocular inspections of the real properties in question.
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The Local Board shall conduct hearings
on all appealed cases and render decisions thereon within the periods prescribed by law. It shall likewise inform the Central Board of any new matter or issue not provided for in these rules, and submit to the latter such reports or information as the Central Board may require from time to time.
Rule 3. Central Board of Assessment Appeals
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Section 1. Appellate Jurisdiction. – The Central Board shall have exclusive jurisdiction to hear and decide all appeals from the decisions, orders and resolutions of the Local Boards involving contested assessments of real properties, claims for tax refund and/or tax credits or overpayments of taxes.
• Section 2. What may be Appealed.
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– All decisions, resolutions, and orders of Local Boards in cases involving (1) contested assessments of real properties, (2) claims for refund of taxes overpaid and claims for tax credits, and (3) protests against special levies may be appealed to the Central Board of Assessment Appeals as prescribed herein.
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Section 3. Who may Appeal and When to Appeal. – Any party in a case before the Local Board who feels aggrieved by the decision, resolution or order of the said Local Board may, within thirty (30) days from and after receipt of the said decision, resolution or order, appeal to the Central Board.
Section 4. How an Appeal maybe Taken.
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– An appeal shall be taken by filing a written notice of appeal, and the appeal itself, personally or by registered mail, with the Local Board which rendered the decision, resolution or order appealed from, or directly with the Central Board or with the latter’s field office in the area where the real property in question is located, after serving a copy each of the notice of appeal and the appeal upon the adverse party or the latter’s attorney. The appeal shall state clearly and distinctly the decision, resolution or order appealed from, the date when appellant received a copy thereof, the grounds relied upon, and the arguments in support thereof.
Section 5. Time to Answer or Comment.
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– The appellee may, within ten (10) days from and after receipt of the appeal, file his answer or comment thereto after service of a copy of said answer/comment upon the appellant.
Section 6. Transmittal of Records and Appeal.
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– Within ten (10) days from receipt of the notice of appeal or from receipt of the notice from the Central Board to the effect that an appeal has been filed, whichever comes first, the Local Board which rendered the decision or order appealed from shall transmit to the Central Board the complete original records of the case, together with transcripts of stenographic notes, if any. The records, with pages duly numbered from the earliest document to the latest, shall be accompanied by a certification to the effect that the same constitute the original and complete records of the case involved.
Section 7. Effect of Appeal on the Collection of Taxes.
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- An appeal shall not suspend the collection of the corresponding realty taxes on the real property subject of the appeal as assessed by the assessor concerned without prejudice to subsequent adjustment depending upon the final outcome of the appeal.
Section 8. Withdrawal of Appeal.
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– The Appellant may withdraw his appeal at any time before the resolution thereof by the Central Board by filing a written notice of withdrawal with the Central Board which shall enter a memorandum thereof upon the docket of the case. The parties thereto shall forthwith be advised in writing by the Central Board of such withdrawal. No further proceedings shall be taken on the appeal, the withdrawal having the same effect as that of dismissal of the appeal.
Section 9. Period within which to Decide and Finality of Decision. – The Central Board shall decide cases brought before it on
appeal within twelve (12) months from the date of receipt thereof. A decision by the Central Board shall become final and executory fifteen (15) days after receipt thereof by the appellant or appellee, as the case may be. If a petition for reconsideration is filed on time, said decision, as may be modified by a resolution on such petition, shall become final and executory fifteen (15) days after receipt by the appellant or appellee, as the case may be, of a copy of said resolution.
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Section 10. Decisions, Orders and Entry Relative to Appeals. – All decisions of the Central Board determining the merits of the case brought before it on appeal shall be in writing and signed by the members of said Board, stating clearly and distinctly the facts and the law on which they are based, and filed with the Secretary of the Board. As soon as it becomes final, the decision or order shall be entered in the Book of Entries of Decisions with a notation on the dispositive portion of the decision or order.
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Section 11. Petition for Reconsideration.
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– The Central Board shall, with like jurisdiction, resolve petitions for reconsideration of its decisions, resolutions or orders. An aggrieved party may file a motion for reconsideration within fifteen (15) days from the date he receives the Central Board’s decision, resolution or order sought to be reconsidered, furnishing the adverse party with a copy of such motion: Provided, That only one petition for reconsideration shall be entertained.
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Section 12. Opposition. – The adverse party may file his
opposition to the motion for reconsideration within ten (10) days from the date he receives a copy of the said motion.
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Section 13. Action taken on Motion for Reconsideration. – The motion for reconsideration, as well as the opposition thereto, which shall embody all the arguments in support thereof, shall be set by the Central Board Secretary for hearing on the next “Motion Day”. Upon the expiration of the period set forth in the preceding section of this Rule without any opposition having been filed, the motion for reconsideration shall be considered submitted for resolution by the Central Board, unless the Board deems it necessary to hear oral arguments, in which case, the Central Board shall issue the proper order.