[ CBAA, January 02, 1996 ]
RULES OF PROCEDURE BEFORE THE CENTRAL BOARD OF ASSESSMENT APPEALS
Pursuant to Chapter 3, Title Two, Book II, of Republic Act No. 7160, otherwise known as the Local Government Code of 1991, the Central Board of Assessment Appeals, hereby adopts and promulgates the following rules of procedure relative to all proceedings before this Board.
Rule I
Title and Construction; Applicability of Rules of Court; and Definition of Terms
SECTION 1. Title - These rules shall be known as the Rules of Procedure before the Central Board of Assessment Appeals.
SECTION 2. Construction - These rules shall be liberally construed in order to promote their objectives and to assist the parties in obtaining just, speedy and inexpensive determination of every action relative to the real property assessment and collection of realty tax pursuant to the Local Government Code and other related assessment laws.
SECTION 3. Suppletory Application of the Rules of Court - In the absence of any applicable provision in these Rules, the pertinent provisions of the Revised Rules of Court of the Philippines may be applied in a suppletory character and effect in all proceedings before the Central Board of Assessment Appeals without strictly adhering to the technical rules of evidence.
SECTION 4. Definition of Terms - Whenever they appear in any part of these rules and in decisions, orders, and resolutions, the term Central Board shall be held to mean the Central Board of Assessment Appeals and the term Local Board shall be held to mean the Boards of Assessment Appeals of every province or city, including the municipalities within the Metropolitan Manila Area.
Rule II
Central Board of Assessment Appeals
SECTION 1. Composition - The Central Board shall be composed of a Chairman and two (2) Members, all of whom are appointed by the President for fixed terms as provided under the Local Government Code of 1991.
SECTION 2. Quorum - A majority of the members of the Central Board shall constitute a quorum to decide any matter before it relative to its rule-making power and adjudicatory functions, and the vote or concurrence of a majority of the members constituting a quorum shall be necessary to promulgate a decision, resolution or order.
SECTION 3. Place of Office - The Central Board shall hold office at the EDPC Building, Bangko Sentral ng Pilipinas Complex, Roxas Blvd., Manila.
SECTION 4. Conduct of Business - The Central Board may, on its own, conduct hearings of any appealed cases on such date and at such time and place it may designate, taking into consideration the interest of the parties concerned.
SECTION 5. Supervision over Local Boards - The Central Board shall have supervision over the local boards and shall promulgate rules and regulations relative to their proceedings.
Rule III
Jurisdiction of the Central Board
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.
Rule IV
Appeal
SECTION 1. What may be appealed - 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.
SECTION 2. Who may appeal; 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 3. How appeal taken - 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 4. Time to answer or comment - 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 5. Transmittal of Records and Appeal - 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 6. Docket and Docketing Fee - Upon receipt of the appeal, the Secretary of the Central Board shall docket and assign the same with a case number consecutively in the order of receipt. Appeals coming from the Luzon area shall be numbered L-___ ; those from Visayas area, V-___ ; and those from Mindanao area, M-___ . The parties shall place the case number so assigned on all subsequent pleadings filed relative thereto.
No appeal before the Central Board shall be considered filed unless the corresponding docketing fee, in legal tender or in postal money order made payable to the Central Board, is paid. The docketing fee shall be based on the realty tax assessment involved in the appeal: Provided, That, if the realty tax assessment involved cannot be determined, the docketing fee shall be P500.00 per appeal, thus:
SECTION 8. Withdrawal of Appeal - 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.
Rule V
Decisions, Motions for Reconsideration
SECTION 1. Period to decide; finality of decision - The Central Board shall decide cases brought before it on appeal within twelve (12) months from the dates 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.
SECTION 2. Decisions, orders and entry thereof - 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. The entry shall be signed by the Secretary of the Board that such decision or order has become final and executory. Thereafter, the Secretary shall return the complete original records of the case, together with a certified copy of the decision or order, to the Local Board concerned.
SECTION 3. Petition for reconsideration - 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.
SECTION 4. 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.
SECTION 5. 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.
Rule VI
Parties and Pleading
SECTION 1. Parties in the Central Board - The owner of the property involved, or the person having legal interest therein, shall be called the Petitioner-Appellant or Petitioner-Appellee , as the case may be. The Local Board concerned shall always be called the Appellee and the Assessor or Treasurer shall be called the Respondent-Appellant or Respondent-Appellee , as the case may be.
SECTION 2. Size of Stationery - Appeals and other pleadings shall be typewritten, double-spaced, on plain bond paper, 8 inches in width and 13 inches in length.
SECTION 3. Citations - Citations shall be indented at least one inch from the left and right margins and shall be typed single-spaced.
SECTION 4. Number of Copies - Six (6) copies, including the original copy, of the appeal shall be filed.
Rule VII
Hearing Officers
SECTION 1. Hearing Officers - There shall be three Hearing Officers appointed by the Central Board, one (1) each for Luzon, Visayas and Mindanao, who shall hold office in Manila, Cebu City and Cagayan de Oro City, respectively. The Hearing Officers shall assist the Central Board in its adjudicatory and rule-making functions in order that any matter before it and all appeals involving contested assessments and collections of real property taxes may be expeditiously decided.
SECTION 2. Duties and Functions of the Hearing Officers - The Hearing Officers shall, upon direction of the Central Board, conduct hearings of all appeals before the Central Board in their respective venues upon direction of the Central Board. They may receive new evidence pertinent or relevant to issues raised and decided in the Local Board relative to appeals in the Central Board. For this purpose, they are authorized to summon witnesses, take depositions, issue subpoena and subpoena duces tecum, administer oaths on all matters or proceedings related to the performance of their duties and, after due notice to parties concerned, conduct ocular inspections of real properties subjects of the appeals whenever such inspections are deemed necessary.
SECTION 3. Report of Findings and Recommendation - Within sixty (60) days after the termination of the proceedings before them, the Hearing Officers shall render full and accurate reports of their findings and recommendations to the Central Board. The reports shall be accompanied by a proposed decisions of the appeals concerned.
Rule VIII
Secretary of the Central Board
SECTION 1. Secretary - There shall be a Secretary of the Central Board who shall keep and maintain such books as are necessary for the recording of all papers as well as the proceedings before the Central Board.
SECTION 2. Receiving Stamp - Papers filed with the Central Board shall bear the stamp indicating the date such papers were received by the Board.
SECTION 3. Service to Parties - It shall be the duty of the Secretary to cause the prompt issuance and service of all notices, orders, decisions, or resolutions promulgated or issued by the Central Board to the parties concerned or their duly authorized counsels or representatives.
SECTION 4. Record of Proceeding - The Secretary shall attend all meetings of the Central Board and take down the minutes of the proceedings thereof.
SECTION 5. Central Board Calendar - The Board Secretary shall prepare the calendar of hearings and sessions of the Central Board.
SECTION 6. Issuance of Certified Copies - The Secretary shall issue to any interested party a certified copy of any decision, resolution, order or transcript of stenographic notes of hearings/proceedings before the Central Board, upon payment of the applicable standard fees: Provided that an assessor or treasurer or a pauper litigant as defined by law, shall be exempt from payment of said fees.
Rule IX
Effectivity
SECTION 1. Repeal - All existing rules and regulations inconsistent with these Rules are hereby repealed or modified accordingly.
SECTION 2. Effectivity - These rules of procedure shall take effect immediately.
Adopted: 02 Jan. 1996
(SGD.) MARGARITA G. MAGISTRADO
Chairman
(SGD.) ELEANOR A. SANTOS
Member
Title and Construction; Applicability of Rules of Court; and Definition of Terms
SECTION 1. Title - These rules shall be known as the Rules of Procedure before the Central Board of Assessment Appeals.
SECTION 2. Construction - These rules shall be liberally construed in order to promote their objectives and to assist the parties in obtaining just, speedy and inexpensive determination of every action relative to the real property assessment and collection of realty tax pursuant to the Local Government Code and other related assessment laws.
SECTION 3. Suppletory Application of the Rules of Court - In the absence of any applicable provision in these Rules, the pertinent provisions of the Revised Rules of Court of the Philippines may be applied in a suppletory character and effect in all proceedings before the Central Board of Assessment Appeals without strictly adhering to the technical rules of evidence.
SECTION 4. Definition of Terms - Whenever they appear in any part of these rules and in decisions, orders, and resolutions, the term Central Board shall be held to mean the Central Board of Assessment Appeals and the term Local Board shall be held to mean the Boards of Assessment Appeals of every province or city, including the municipalities within the Metropolitan Manila Area.
Central Board of Assessment Appeals
SECTION 1. Composition - The Central Board shall be composed of a Chairman and two (2) Members, all of whom are appointed by the President for fixed terms as provided under the Local Government Code of 1991.
SECTION 2. Quorum - A majority of the members of the Central Board shall constitute a quorum to decide any matter before it relative to its rule-making power and adjudicatory functions, and the vote or concurrence of a majority of the members constituting a quorum shall be necessary to promulgate a decision, resolution or order.
SECTION 3. Place of Office - The Central Board shall hold office at the EDPC Building, Bangko Sentral ng Pilipinas Complex, Roxas Blvd., Manila.
SECTION 4. Conduct of Business - The Central Board may, on its own, conduct hearings of any appealed cases on such date and at such time and place it may designate, taking into consideration the interest of the parties concerned.
SECTION 5. Supervision over Local Boards - The Central Board shall have supervision over the local boards and shall promulgate rules and regulations relative to their proceedings.
Jurisdiction of the Central Board
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.
Appeal
SECTION 1. What may be appealed - 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.
SECTION 2. Who may appeal; 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 3. How appeal taken - 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 4. Time to answer or comment - 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 5. Transmittal of Records and Appeal - 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 6. Docket and Docketing Fee - Upon receipt of the appeal, the Secretary of the Central Board shall docket and assign the same with a case number consecutively in the order of receipt. Appeals coming from the Luzon area shall be numbered L-___ ; those from Visayas area, V-___ ; and those from Mindanao area, M-___ . The parties shall place the case number so assigned on all subsequent pleadings filed relative thereto.
No appeal before the Central Board shall be considered filed unless the corresponding docketing fee, in legal tender or in postal money order made payable to the Central Board, is paid. The docketing fee shall be based on the realty tax assessment involved in the appeal: Provided, That, if the realty tax assessment involved cannot be determined, the docketing fee shall be P500.00 per appeal, thus:
SECTION 7. Effect of appeal on collection of taxes - 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. If the corresponding realty taxes are not paid, the Central Board may nevertheless entertain an appeal by requiring the appellant to file a bond to guarantee the payment of the said taxes if found to be due, subject to the approval by the Central Board.
SECTION 8. Withdrawal of Appeal - 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.
Decisions, Motions for Reconsideration
SECTION 1. Period to decide; finality of decision - The Central Board shall decide cases brought before it on appeal within twelve (12) months from the dates 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.
SECTION 2. Decisions, orders and entry thereof - 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. The entry shall be signed by the Secretary of the Board that such decision or order has become final and executory. Thereafter, the Secretary shall return the complete original records of the case, together with a certified copy of the decision or order, to the Local Board concerned.
SECTION 3. Petition for reconsideration - 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.
SECTION 4. 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.
SECTION 5. 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.
Parties and Pleading
SECTION 1. Parties in the Central Board - The owner of the property involved, or the person having legal interest therein, shall be called the Petitioner-Appellant or Petitioner-Appellee , as the case may be. The Local Board concerned shall always be called the Appellee and the Assessor or Treasurer shall be called the Respondent-Appellant or Respondent-Appellee , as the case may be.
SECTION 2. Size of Stationery - Appeals and other pleadings shall be typewritten, double-spaced, on plain bond paper, 8 inches in width and 13 inches in length.
SECTION 3. Citations - Citations shall be indented at least one inch from the left and right margins and shall be typed single-spaced.
SECTION 4. Number of Copies - Six (6) copies, including the original copy, of the appeal shall be filed.
Hearing Officers
SECTION 1. Hearing Officers - There shall be three Hearing Officers appointed by the Central Board, one (1) each for Luzon, Visayas and Mindanao, who shall hold office in Manila, Cebu City and Cagayan de Oro City, respectively. The Hearing Officers shall assist the Central Board in its adjudicatory and rule-making functions in order that any matter before it and all appeals involving contested assessments and collections of real property taxes may be expeditiously decided.
SECTION 2. Duties and Functions of the Hearing Officers - The Hearing Officers shall, upon direction of the Central Board, conduct hearings of all appeals before the Central Board in their respective venues upon direction of the Central Board. They may receive new evidence pertinent or relevant to issues raised and decided in the Local Board relative to appeals in the Central Board. For this purpose, they are authorized to summon witnesses, take depositions, issue subpoena and subpoena duces tecum, administer oaths on all matters or proceedings related to the performance of their duties and, after due notice to parties concerned, conduct ocular inspections of real properties subjects of the appeals whenever such inspections are deemed necessary.
SECTION 3. Report of Findings and Recommendation - Within sixty (60) days after the termination of the proceedings before them, the Hearing Officers shall render full and accurate reports of their findings and recommendations to the Central Board. The reports shall be accompanied by a proposed decisions of the appeals concerned.
Secretary of the Central Board
SECTION 1. Secretary - There shall be a Secretary of the Central Board who shall keep and maintain such books as are necessary for the recording of all papers as well as the proceedings before the Central Board.
SECTION 2. Receiving Stamp - Papers filed with the Central Board shall bear the stamp indicating the date such papers were received by the Board.
SECTION 3. Service to Parties - It shall be the duty of the Secretary to cause the prompt issuance and service of all notices, orders, decisions, or resolutions promulgated or issued by the Central Board to the parties concerned or their duly authorized counsels or representatives.
SECTION 4. Record of Proceeding - The Secretary shall attend all meetings of the Central Board and take down the minutes of the proceedings thereof.
SECTION 5. Central Board Calendar - The Board Secretary shall prepare the calendar of hearings and sessions of the Central Board.
SECTION 6. Issuance of Certified Copies - The Secretary shall issue to any interested party a certified copy of any decision, resolution, order or transcript of stenographic notes of hearings/proceedings before the Central Board, upon payment of the applicable standard fees: Provided that an assessor or treasurer or a pauper litigant as defined by law, shall be exempt from payment of said fees.
Effectivity
SECTION 1. Repeal - All existing rules and regulations inconsistent with these Rules are hereby repealed or modified accordingly.
SECTION 2. Effectivity - These rules of procedure shall take effect immediately.
Adopted: 02 Jan. 1996
Chairman
(SGD.) ELEANOR A. SANTOS
Member