JRB Realty Corp. v. City Assessor of Baguio

[CBAA CASE NO. L-01. November 10, 1994.] JRB REALTY CORPORATION , petitioner-appellant , vs. BOARD OF ASSESSMENT APPEALS OF BAGUIO CITY , appellee , CITY ASSESSOR OF BAGUIO , respondent-appellee . RESOLUTION Petitioner-Appellant JRB Realty Corporation, through counsel, Atty. J.R. Blanco, filed a petition for reconsideration, dated June 3, 1994, before this Board seeking to reconsider the Board's decision, dated 25 April 1994. The said motion for reconsideration shows that all its arguments in support thereof have already been fully dealt with and passed upon in the aforesaid decision of this Board, and no new matter has been raised by the movant-petitioner to warrant a reversal of this Board's decision. It may be well to remind movant-appellant that this Board, in its sought-to-be reconsidered decision aforementioned categorically pronounced thus: "This Board is not in a position to substitute the findings of the respondent-appellee who made the actual ocular inspection of the property in question. It is a settled rule that findings of facts by the trial court or body deserve greater respect by appellate courts or bodies, except when there is a clear showing of a grave abuse of discretion committed by the lower hearing bodies which is absent in the case at bar." ( Ricardo Villaflor vs. Intermediate Appellate Court, et al. , 155 SCRA 79) WHEREFORE, Petitioner-Appellant's motion for reconsideration is hereby denied with finality, for lack of merit. SO ORDERED. Manila, Philippines, November 10, 1994. (SGD.) MARGARITA G. MAGISTRADO Chairman (SGD.) ELEANOR A. SANTOS Member (SGD.) ALFONSO M. MEDADO Member