National Power Corp. v. Tenorio

EN BANC [C.T.A. EB CASE NO. 1024. March 17, 2015.] (CBAA Cases Nos. L-96 & L-99) NATIONAL POWER CORPORATION , petitioner , vs . FATIMA A. TENORIO, in her official capacity as Provincial Assessor of Ilocos Sur; ANTONIO A. GUNDRAN, in his official capacity as Provincial Treasurer of Ilocos Sur; REYNALDO BOTERES, in his official capacity as Municipal Assessor of Alilem, Ilocos Sur; and CRISTINA MONDERIN, in her official capacity as Municipal Treasurer of Alilem, Ilocos Sur , respondents . [C.T.A. EB CASE NO. 1096. March 17, 2015.] (CBAA Cases Nos. L-96 & L-99) LUZON HYDRO CORPORATION and NATIONAL POWER CORPORATION , petitioners , vs . FATIMA A. TENORIO, in her official capacity as Provincial Assessor of Ilocos Sur; ANTONIO A. GUNDRAN, in his official capacity as Provincial Treasurer of Ilocos Sur; REYNALDO BOTERES, in his official capacity as Municipal Assessor of Alilem, Ilocos Sur; and CRISTINA MONDERIN, in her official capacity as Municipal Treasurer of Alilem, Ilocos Sur , respondents . RESOLUTION On January 7, 2015, the Court En Banc issued a Decision, the dispositive portion thereof reads: aEDCSI " WHEREFORE , premises considered, the instant Petitions for Review are DENIED , for lack of merit, additional to their respective jurisdictional defects. The Decision dated September 26, 2012 and the Resolution dated March 21, 2013 of the Central Board of Assessment Appeals in CBAA Cases Nos. L-96 and L-99 are hereby AFFIRMED . SO ORDERED ." On January 28, 2015, the Central Board of Assessment Appeals (CBAA) filed a Compliance stating that it received the Decision on January 27, 2015. On February 12, 2015, petitioner Luzon Hydro Corporation (LHC) filed a Compliance stating that it received the Decision on January 26, 2015. On February 9, 2015, respondents filed a Compliance stating that they received the Decision on February 2, 2015. On February 10, 2015, LHC filed a Motion for Reconsideration (of the Decision dated 7 January 2015), praying that the Court reconsider and set aside the Decision and a new one be rendered: (1) reversing and setting aside the 21 March 2013 Resolution and the 26 September 2012 Decision of the CBAA; (ii) absolving LHC from any liability to pay the RPT; (iii) declaring the notices of assessment subject of the instant case as null and void; (iv) declaring the Real Property as exempt from or, in the alternative, classifying the same as Special Classes of Property; and (v) declaring that respondents are bound to assess and collect RPT on the Real Property from NPC, not LHC. On February 20, 2015, the National Power Corporation filed a Motion for Reconsideration, praying that the Decision dated January 7, 2015 be reconsidered and that the Court: 1) Declare the subject machineries and equipment as exempt from real property taxes under Section 234 (c) of the Local Government Code; 2) declare the Notices of Assessment subject of the instant case as null and void; and 3) Order respondents to issue new Notices of Assessments indicating the tax exemptions of the subject machineries and equipment. Before acting on the Motions for Reconsideration, the parties are hereby ordered to file their respective Comments thereon within ten (10) days from notice. SO ORDERED . Roman G. del Rosario, P.J., Juanito C. Castaeda, Jr., Lovell R. Bautista, Erlinda P. Uy, Caesar A. Casanova, Esperanza R. Fabon-Victorino, Cielito N. Mindaro-Grulla and Ma. Belen M. Ringpis-Liban, JJ., concur. Amelia R. Cotangco-Manalastas, J., is on leave.