Republic of the Philippines DEPARTMENT OF FINANCE

CENTRAL BOARD OF ASSESSMENT APPEALS

7/F EDPC Bldg., BSP Complex Roxas Blvd., Manila

ACCOMPLISHMENT REPORT JANUARY 2012 to DECEMBER 2012

TARGET (JANUARY DECEMBER 2012) HEARINGS/OCULAR DECISIONS/ORDERS/ INSPECTION RESOLUTIONS Hearings - 32 10 Ocular Inspections As Decisions/Orders/Resolutions the need arises ACTUAL (JANUARY DECEMBER 2012) HEARINGS/OCULAR DECISIONS/ORDERS/ INSPECTION RESOLUTIONS 25 Decisions Hearings 86 6 Motions for Reconsideration

NEW CASES as of Jan. Dec. 2012

Seq. 1 CBAA Cases Nos. L 122 Title of the Case Nature of the Appeal Status Appeal received on January 27, 2012

L 123

L 124

L 125

V 32

Isabel B. Santos vs. This is an Appeal under Section 229, Gualberto B. Bernas IV, City Paragraph c, of the Local Government Treasurer of Valenzuela City Code seeking to set aside the Decision of the Honorable Local Board, Valenzuela City dated 29 November 2011 in LBAA Case No. 2011-001, affirming the subject tax declarations and ordering petitioner to pay the computed real estate taxes without interest and penalty Atty. Racimo R. Estampador Appeal on the Resolution of the LBAA vs. City Assessor of Manila of Manila dated November 28, 2011 in LBAA Case No. 96-3704, denying petitioners appeal. WL Manufacturing Corp. & Appeal seeking to annul and set aside Sam Lim Corp. vs. City the LBAAs Order dated May 17, 2012 Assessor and Treasurer of in LBAA Case No. 2012-001, denying Valenzuela City appellants Petition for annulment of realty tax assessments, tax declarations and delinquency notices, for failure to pay the assessed realty taxes under protest Metropolitan Waterworks This is an appeal from the 12 August & Sewerage System vs. City 2012 Decision in PCBTAA Case 08-05, of Pasay, et al. upholding the assessment Respondents-Appellees made for payment of real property taxes against MWSS in connection with its waterworks properties and facilities being administered by the latter for and in behalf of the Republic of the Philippines. Central Azucarera de la This is an Appeal of the Decision of the Carlota vs. Allan P. LBAA in LBAA Case No. 2010-01, of La Torrefranca, City Assessor Carlota City dated December 16, 2011 of La Carlota City ordering the City Assessor to exclude

Appeal received on February 16, 2012 Appeal received on June 25, 2012

Appeal received on October 22, 2012

Appeal received on January 25, 2012

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V 33

Asian Alcohol Corp. vs. Province of Negros Occidental, et al.

M 34

Mt. Apo Foundation Inc. vs. Province of Cotabato and City of Kidapawan, et al.

the Juice Evaporators and all accessories appertaining thereto for being exempt from real property tax and to issue a new assessment to the petitioner, which shall be, pursuant to Sec. 221 of the LGC effective on the succeeding year, 1 January 2012. This is an appeal denying Petitioners Appeal received Motion for Reconsideration (of the on Sept. 18, LBAAs Omnibus Order dated 01 August 2012 2011) in LBAA Case No. 2010-01, which erroneously required PetitionerAppellant to put up a bond, equivalent to one hundred percent (100%) the tax deficiency assessment, as follows: (a) fifty percent (50%) in cash, and (b) fifty percent (50%) by way of surety bond. This is an appeal from the LBAA Appeal received Resolution dated Sept. 17, 2012 in on Nov. 18, LBAA Case No. 01-2011, denying 2012 petitioner-appellants exemption from real property taxes on its real properties.

DECIDED/DISMISSED
Seq. 1 2 3 4 5 6 7 8 9 10 CBAA Cases Nos. L 26 L 51 L 51A and L 58 L 52 and L 81 L 54 L- 57 and 59 L 61 Title of the Case NPC vs. Province of Bataan, et al. Belle Bay Corp. vs. City of Paraaque, et al. Decision CBAA DECISION dated May 17, 2012 Appeal dismissed for lack of merit. CBAA DECISION dated July 30, 2012 Appeals dismissed for lack of merit.

NPC vs. Provincial Assessor of Pangasinan

Bay Resources and Development Corp. vs. City Treasurer of Paraaque NPC and Luzon Hydro Corp. vs. Province of Benguet & Municipality of Bakun, Benguet Portal Holdings Corporation Assessor of Paraaque vs. City

11

L 62

AFP Retirement & Separation Benefits System vs. City Assessor of Paraaque Camarines Sur II Electric Cooperative vs. Municipality of Canaman, Cam. Sur, et al. NPC vs. Province of Ifugao, et al. Camarines Sur III Electric Cooperative vs. Municipal Assessor of Baao, Cam. Sur GMA Network, Inc. vs. City Assessor of

12 13 14 15

L 77 L 84 L 86 L 95

CBAA DECISION (Consolidated Cases) dated April 12, 2012 Appeals dismissed for lack of merit CBAA DECISION dated June 22, 2012 Appeal denied for lack of merit CBAA DECISION dated July 3, 2012 Petition for Review dismissed for lack of merit CBAA DECISION dated Aug. 3, 2012 Assessment is null and void for lack of legal basis. CBAA DECISION dated Oct. 11, 2012 LBAA Resolution reversed and set aside. CBAA DECISION dated Aug. 28, 2012 Appeal dismissed for lack of merit. CBAA DECISION dated April 24, 2012 Appeal dismissed for lack of merit. CBAA DECISION dated Aug. 28, 2012 Appeal dismissed for lack of merit. CBAA DECISION dated Oct. 23, 2012

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16 17 18 19 20

L 98 L 96 and L 99 L-100 L 102

Dagupan City Metropolitan Waterworks and Sewerage System vs. City of Antipolo, et al. Luzon Hydro Corporation & National Power Corp. vs. Province of Ilocos Sur & Municipality of Alilem, Ilocos Sur, et al. GMA Network, Inc. vs. Josephine Calajate, Provincial Treasurer, Ilocos Norte NPC vs. Province of La Union and Municipality of Bauang, La Union, et al.

Appeal denied for lack of merit. CBAA DECISION dated July 20, 2012 Appeal dismissed for lack of merit. CBAA DECISION dated Sept. 26, 2012 Appeals dismissed for lack of merit. CBAA DECISION dated May 22, 2012 Appeal denied. CBAA ORDER dated June 8, 2012 Appeal dismissed as prayed for by NPC without objection from respondentsappellees CBAA DECISION dated August 30, 2012 Appeal dismissed for lack of merit. CBAA DECISION dated April 24, 2012 Appeal dismissed for lack of merit. CBAA DECISION dated June 2, 2012 LBAA Decision of Dec. 17, 2011 is modified. CBAA DECISION dated April 26, 2012 Judgment is rendered in favor of the petitioner-appellant. LBAA decision dated Mar. 30, 2010 set aside.

21 22 23

L-103 L 104 V 32

Manila Waterworks & Sewerage System vs. City of Pasay, et al. Tuguegarao Memorial, Inc. vs. City Assessor of Tuguegarao Central Azucarera de la Carlota vs. Allan P. Torrefranca, City Assessor of La Carlota City Caritas Health Shield, Inc. vs. City Assessor & Treasurer of General Santos City

24

M 33

WITHDRAWAL
Seq. 1 CBAA Cases Nos. L 92 Title of the Case NPC vs. City of Puerto Princesa, et al. Nature of the Appeal CBAA ORDER dated July 20, 2012 Appeal withdrawn per Joint Motion to Withdraw by the parties

FOR APPROVAL OF THE BOARD

Seq. 1 CBAA Cases Nos. L 68, Title of the Case Nature of the Appeal

CE Casecnan Water & Energy, Co., Inc. vs. Appeal pursuant to Sec. 1, Rule IV of the Province of Nueva Ecija, et al. and NIA and Rules of Procedure Before the Central Board DOF as necessary parties of Assessment Appeals, in relation to Chapter 2, Title Two, Book II of R.A. 7160. The Decision dated 26 Jan. 2006 in LBAA Case No. 001-05 finds CE Casecnans appeal to be lacking in merit, in law and in fact and such being the case, it has no other recourse but to dismiss the instant Appeal and to declare the tax assessment made by the Province to be correct, valid and justified. Appeal pursuant to Sec. 1, Rule IV of the Rules of Procedure Before the Central Board of Assessment Appeals, in relation to Chapters 3 & 6, Title Two, Book II of R.A.

L 73

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and

7160. The Decision dated 8 Oct. 2006 in LBAA Case No. 001-06 dismissed the instant Appeal for lack of merit. Appeal pursuant to Sec. 1, Rule IV of the Rules of Procedure Before the Central Board of Assessment Appeals, in relation to Chapters 3 & 6, Title Two, Book II of R.A. 7160. The Decision dated 9 Feb. 2007 in LBAA Case No. 001-06-A, dismissed the instant Appeal for lack or merit. Phils., Inc. vs. Appeal from the Resolution dated August 1, 2011 in LBAA Case No. 2010-01: 1) dismissing the Protest dated June 7, 2010 for being moot and academic as the assailed tax declarations were already voided and cancelled; 2) claim for tax refund is denied for lack of merit and as decided by the Supreme Court in G.R. No. 156040, Dec. 11, 2008; and 3) the Protest dated Sept. 6, 2010 is dismissed for lack of jurisdiction as the properties involved are the same properties which are now subject of Writ of Execution, approved and issued by the RTC, Branch 8, Batangas City on June 17, 2011, in which this Board can no longer disturb. Phils. vs. City Appeal from the Joint Resolution dated July 25, 2011 in LBAA Cases Nos. 2011-001 and 2011-002 denying the petitions filed on Feb. 2, 2011 and Mar. 4, 2011. NGCP is not a government-owned or controlled corporation. While the subject properties are still owned and declared under the name of NAPOCOR and TRANSCO, the beneficial user thereof has been granted, for consideration or otherwise, to a taxable person which in this case is the NGCP. The Order dated Sept. 14, 2011 is affirmed with modifications that the Real Tax Delinquencies for the years 1997 to 2008 remains to be the liability of NPC/TRANSCO subject for refund to the petitioner. Phils. vs. City -same with CBAA Case No. L-120-

L 78

L 117

Digital Telecommunications City of Batangas, et al.

L 120

National Grid Corp. of the Assessor of Cabanatuan City

L 121

National Grid Corp. of the Treasurer of Cabanatuan City

SUBMITTED FOR DECISION

Seq. 1 CBAA Cases Nos. L 105 Title of the Case Nature of the Appeal

MWSS vs. Municipality of Angono, Rizal, et Appeal from the Resolution dated 27 Jan. al. 2010 in LBAA Case No. 002 finding the respondents action of assessing MWSS properties as liable for real property tax to be in order and accordingly denying the instant petition.

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L 106

L 118

MWSS vs. Municipality of Taytay, Rizal, et Appeal from the Resolution dated 27 Jan. al. 2010 in LBAA Case No. 001 finding the respondents action of assessing MWSS properties as liable for real property tax to be in order and accordingly denying the instant petition. National Irrigation Administration vs. Appeal from the Resolution dated Aug. 12, Provincial Treasurer of Ifugao & Municipal 2011 in LBAA Case No. 3-10 denying the Treasurer of Alfonso Lista, Ifugao petition and that NIAs dam and land located at Susok, Sto. Domingo, Alfonso Lista, Ifugao covered by Tax declaration Nos. 1999-0302000260 and 1999-03020-00263 is declared subject to payment of real property taxes.

MOTIONS FOR RECONSIDERATION RESOLVED/PENDING

Seq. 1 2 CBAA Cases Nos. L-26 L - 43 Title of the Case Status

3 4 5 6 7 8 9 10 11 12 13

L 51 L 51A and L 58 L 52 and L 81 L 54 L 57 and L 59 L 61 L 62 L 72

NPC vs. Province of Bataan, et al. Pending NPC and Kepco Ilijan Corp. vs. City of CBAA ORDER dated April 24, 2012 Batangas, et al. NPCs Motion for Reconsideration denied for lack of merit. Belle Bay Corp. vs. City of Paraaque, et al. Pending

NPC vs. Provincial Assessor of Pangasinan

CBAA ORDER dated July 31, 2012 Motion for Reconsideration denied for lack of merit Bay Resources & Dev. Corp. vs. City of Pending Paraaque, et al. NPC and Luzon Hydro Corp. vs. Province of Pending Benguet & Municipality of Bakun, Benguet Portal Holdings Corporation vs. City Assessor of Paraaque AFP Retirement & Separation Benefits System vs. City Assessor of Paraaque NPC vs. Province of Benguet and Municipality of Itogon, Benguet, et al. (BINGA Hydroelectric Power Plant) Camarines Sur II Electric Cooperative vs. Municipality of Canaman, Cam. Sur, et al. NPC vs. Province of Ifugao, et al. Pending Pending CBAA ORDER dated February 23, 2012 Motion for Reconsideration denied Pending

14 15 16 17 18 19 20

L 77 L 84 L 86 L 96 and L 99 L 98 L 103

CBAA ORDER dated October 24, 2012 Motion for Reconsideration denied. Camarines Sur III Electric Cooperative vs. Pending Municipal Assessor of Baao, Cam. Sur Luzon Hydro Corporation & National Power Pending Corp. vs. Province of Ilocos Sur & Municipality of Alilem, Ilocos Sur, et al. Metropolitan Waterworks and Sewerage Pending System vs. City of Antipolo, et al. Manila Waterworks & Sewerage System vs. Pending

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21

L 104

City of Pasay, et al. Tuguegarao Memorial, Inc. vs. City Assessor CBAA ORDER dated August 1, 2012 of Tuguegarao Motion for Reconsideration denied

ACTIVE/PENDING CASES
Seq. 1 CBAA Cases Nos. L 60 Title of the Case Nature of the Appeal

and

NIA vs. Province of Nueva Vizcaya Appeal pursuant to Sec. 1, Rule IV of the Rules of and Municipality of Alfonso Procedure Before the Central Board of Assessment Castaeda Appeals S. 1996, in line with Chapter 3, Title Two, Book II of R.A. 7160. The Decision dated Dec. 1, 2004 in LBAA Case No. 02-2004 dismissed in toto, herein Protestant NIAs earlier Protest of April 27, 2004 and likewise ordered Protestant NIA to pay the corresponding taxes due the protestees, contrary to the facts and the law obtaining in this case. CE Casecnan Water & Energy Co., Inc. vs. Province of Nueva Vizcaya and Municipality of Alfonso Castaeda MWCI and MWSI vs. Province of Bulacan and Municipality of Norzagaray, Bulacan, et al. and MWSS as petitioner-appellant-inintervention (IPO Dam) Appeal from the Decision dated Oct. 20, 2006 in LBAA Case No. 03-2005 denying CE Casecnans instant Appeal. Appeal pursuant to Sec. 229 (c) of R.A. 7160 and Sec. 4, Rule 3, Chapter VII of the Rules of Procedure of the LBAA and CBAA of the 2 May 2006 and 9 July 2009 Orders in LBAA Case No. 2005-02 which denied due course the Appeal filed by MWCI and MWSI from the Notice of Assessment and Notice of Demand for Payment of Real Property Tax made by the Municipal Assessor of the Municipality of Norzagaray, Bulacan. Appeal from the Decision and Resolution dated 22 Feb. 2008 and Oct. 27, 2008 respectively in LBAA Case No. 07-1126 dismissing the Petition contesting the validity of the assessment made by the City Assessor of Legazpi. Appeal from the Resolution dated 10 Aug. 2010 in LBAA Case No. 2008-01 dismissing the appeal for lack of merit and upholding the findings of the City Assessor of Makati. Appeal from the Resolution dated Nov. 9, 2010 in LBAA Case No. LC-01-10 denying/dismissing the appeal for apparent lack of jurisdiction of the LBAA of Laoag City. Appeal denying reconsideration of LBAAs resolution due to technical grounds citing solely Sec. 252 of R.A. 7160. Appeal from the Resolution dated June 20, 2011 in LBAA Case No. 2011-1 dismissing the

L 74

L 82

L 97

Arthur G. Gimenez vs. City of Legazpi, et al.

L 110

Sps. Manuel S. Negado and Rosario Negado vs. City of Makati, et al.

L 113

Northwestern University, Inc. vs. City of Laoag, et al.

L 115

Sps. Ricardo Pelejo & Chedita Pelejo vs. City of Lucena, et al. Bangko Sentral ng Pilipinas vs. City of Batangas, et al.

L 116

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L 122

10

L 123

11

L 124

12

L 125

13

V 33

14

M 34

Appeal/Protest for lack of merit. Isabel B. Santos vs. Gualberto B. This is an Appeal under Section 229, Paragraph c, Bernas IV, City Treasurer of of the Local Government Code seeking to set aside Valenzuela City the Decision of the Honorable Local Board, Valenzuela City dated 29 November 2011 in LBAA Case No. 2011-001, affirming the subject tax declarations and ordering petitioner to pay the computed real estate taxes without interest and penalty Atty. Racimo R. Estampador vs. City Appeal on the Resolution of the LBAA of Manila Assessor of Manila dated November 28, 2011 in LBAA Case No. 963704, denying petitioners appeal. WL Manufacturing Corp. & Sam Lim Appeal seeking to annul and set aside the LBAAs Corp. vs. City Assessor and Treasurer Order dated May 17, 2012 in LBAA Case No. 2012of Valenzuela City 001, denying appellants Petition for annulment of realty tax assessments, tax declarations and delinquency notices, for failure to pay the assessed realty taxes under protest Metropolitan Waterworks & This is an appeal from the 12 August 2012 Decision Sewerage System vs. City of Pasay, in PCBTAA Case 08-05, upholding the assessment et al. Respondents-Appellees made for payment of real property taxes against MWSS in connection with its waterworks properties and facilities being administered by the latter for and in behalf of the Republic of the Philippines. Asian Alcohol Corp. vs. Province of This is an appeal denying Petitioners Motion for Negros Occidental, et al. Reconsideration (of the LBAAs Omnibus Order dated 01 August 2011) in LBAA Case No. 2010-01, which erroneously required Petitioner-Appellant to put up a bond, equivalent to one hundred percent (100%) the tax deficiency assessment, as follows: (a) fifty percent (50%) in cash, and (b) fifty percent (50%) by way of surety bond. Mt. Apo Foundation Inc. vs. Province This is an appeal from the LBAA Resolution dated of Cotabato and City of Kidapawan, Sept. 17, 2012 in LBAA Case No. 01-2011, denying et al. petitioner-appellants exemption from real property taxes on its real properties.

CBAA CASES ELEVATED TO THE COURT OF APPEALS, COURT OF TAX APPEALS AND THE SUPREME COURT BY PETITIONS FOR REVIEW/CERTIORARI

COURT OF APPEALS
C.A.G.R. SP No. 121752 75586-MIN CBAA Case No. L 76 M-13 Title of the Case Camarines Sur I Electric Cooperative (CASURECO I) vs. Province of Camarines Sur, et al. Smart Communications, Inc. vs. City of Surigao, et al.

COURT OF TAX APPEALS

C.T.A.-E.B. Nos. 909 & 910 CBAA Case No. L 43 Title of the Case KEPCO and NPC vs. City of Batangas, et al.

CBAA ACCOMPLISHMENT REPORT JANUARY TO DECEMBER 2012 Page 8 of 9

937 891 963 850 849 801

L-52 & 81 L 72 L 84 L 93 V 31 M 32

NPC vs. Provincial Assessor of Pangasinan

NPC vs. Province of Benguet & Municipality of Itogon, Benguet

NPC vs. Province of Ifugao, et al.

NPC vs. Province of Bulacan & Municipality of Norzagaray, Bulacan National Grid Corp. of the Phils. vs. City of Cebu, et al. National Grid Corp. of the Phils. vs. City of Butuan, et al.

SUPREME COURT
G.R. Nos. 166102 178030 169234 174351 193734 CBAA Case No. L 20 L 33 L 37 L 39 M 26 Title of the Case Meralco vs. City of Lucena, et al. Phil. Fisheries Development Authority vs. City of Lucena, et. al. Camp John Hay vs. CBAA, LBAA of Baguio, et al. Puyat Steel Corp. vs. Province of Batangas, et al. National Power Corp. vs. Province of Lanao, et al.

CBAA CASE Decided by the Court of Appeals

Case No. CA-G.R. SP No. 101261 CBAA Case No. L-75 Case Title PALECO vs. City of Puerto Princesa Decision/Resolution Petition denied Promulgated October 22, 2012

CBAA CASES Decided by the Court of Tax Appeals

Case No. CTA EB 850 CBAA L-93 CTA EB 572 CBAA V-25A CTA EB 616 CBAA V-28 Case Title NPC vs. Province of Bulacan & Municipality of Norzagaray, Bulacan Edgardo T. Rodriquez vs. City Assessor of La Carlota City GMA Network, Inc. vs. OIC-Provincial Assessor of Romblon Decision/Resolution CBAA Decision and Order Affirmed CBAA Decision dated Oct. 10, 2008 and Resolution dated July 24, 2009 Affirmed CBAA Decision dated Aug. 13, 2009 and Resolution dated Mar. 1, 2010 Affirmed Promulgated November 29, 2012

January 5, 2012

January 5, 2012

CTA EB 646 CBAA M-30

Motion for Reconsideration dismissed for lack of merit GMA Network, Inc. vs. CBAA Decision dated Dec. City Treasurer of 18, 2009 and Resolution Cotabato City dated May 14, 2010 Affirmed

June 11, 2012

January 5, 2012

Total Market Value Involved in appealed cases before the CBAA Total Assessed Value Involved in appealed cases before the CBAA Total Amount of Real Property Taxes Involved in appealed cases (including penalties) No. of new cases (Jan.-November 2012) 7

121.03B 50.8B

3.8B

CBAA ACCOMPLISHMENT REPORT JANUARY TO DECEMBER 2012 Page 9 of 9

No. of Decided/Dismissed cases Withdrawal No. of cases for approval of the Board Cases submitted for Decision Motions for Reconsideration resolved/pending No. of active/pending cases No. of cases elevated to the Court of Appeals No. of cases elevated to the Court of Tax Appeals No. of cases elevated to the Supreme Court No. of CBAA cases decided by the Court of Appeals

24 1 6 3 21 14 2 8 5 1 4

No. of CBAA cases decided by the Court of Tax Appeals -

Prepared By: ANNA MARIA A. OLIVA Board Secretary II