Inventory and Status Inquiry of Existing and Functioning Local Boards of Assessment Appeals (LBAA)

July 27, 2015 BLGF MEMORANDUM CIRCULAR NO. 015-15 TO : All Regional Directors, Bureau of Local Government Finance (BLGF), Provincial, City, and Municipal Assessor (Pateros) of Metro Manila Area (MMA) and Others Concerned SUBJECT : Inventory and Status Inquiry of Existing and Functioning Local Boards of Assessment Appeals (LBAA) It has come to the attention of this office that there are several provinces/cities without a functioning Local Board of Assessment Appeals (LBAA) thereby defeating the purpose of Sec. 226 of the Local Government Code of 1991 (LGC) to wit: "Sec. 226. Local Board of Assessment Appeals . Any owner or person having legal interest in the property who is not satisfied with the action of the provincial, city or municipal assessor in the assessment of his property may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the Board of Assessment Appeals of the province or city by filing a petition under oath in the form prescribed for the purpose, together with copies of the tax declarations and such affidavits or documents submitted in support of the appeal." In view thereof, you are hereby instructed to conduct an inventory of functioning LBAA within your respective regions using the attached form. For further information and clarification please contact Mr. Don Rommel Dais at [emailprotected] or Ms. Dyan Rose P. Flores at 522-8770/[emailprotected]. For your strict compliance. TIADCc (SGD.) ATTY. SALVADOR M. DEL CASTILLO OIC-Executive Director