Manila Electric Co. v. City Assessor of Lucena City

[CBAA CASE NO. L-20-96. August 16, 2001.] MANILA ELECTRIC COMPANY , petitioner - appellant , vs. BOARD OF ASSESSMENT APPEALS OF LUCENA CITY , appellee , CITY ASSESSOR and TREASURER OF LUCENA CITY , respondents - appellees . RESOLUTION We have thoroughly reviewed Petitioner-Appellant's Motion for Reconsideration dated June 8, 2001 of our Decision promulgated on May 3, 2001 and we find no valid and compelling reason to deviate from the same as the issues being raised before us now are but reiterations of what have already been considered at length in the assailed decision. WHEREFORE, in view of the foregoing, Appellant's Motion for Reconsideration is hereby DENIED. SO ORDERED. Manila, Philippines, August 16, 2001. (SGD.) CESAR S. GUTIERREZ Chairman (SGD.) ANGEL P. PALOMARES Member (SGD.) BENJAMIN M. KASALA Member