Radio Communications of the Philippines, Inc. v. Provincial Assessor and Treasurer of South Cotabato

[CBAA CASE NO. M-09. December 15, 1997.] In Re: Tax Dec. Nos. 7639, 7640, 7641 and 7642 LBAA Case No. 001 Province of South Cotabato RADIO COMMUNICATIONS OF THE PHILIPPINES, INC. , petitioner-appellant , vs. LOCAL BOARD OF ASSESSMENT APPEALS OF THE PROVINCE OF SOUTH COTABATO , appellee , PROVINCIAL ASSESSOR AND TREASURER OF SOUTH COTABATO, MUNICIPAL ASSESSOR AND TREASURER OF TUPI, SO. COTABATO , respondents-appellees . RESOLUTION In a Motion for Reconsideration dated February 28, 1997, Petitioner-Appellant, Radio Communications of the Philippines, Inc. (RCPI), alleged that it received this Board's Decision dated November 7, 1996 on February 18, 1997. RCPI moved for the reconsideration of the decision of this Board which found: 1. That Petitioner-Appellant's franchise, as amended, does not exempt it from the payment of real property taxes; 2. That the properties in question are real properties under the purview of the Real Property Tax Code; and 3. That the real property taxes on Petitioner-Appellant's properties are not unjust, excessive, erroneous, oppressive and confiscatory. The Board finds the arguments herein raised by the petitioner-appellant have been squarely answered in the Decision dated 7 November 1996 and this Board does not find any compelling reason to reverse or modify said decision. In the interest of equity and justice, this Board, represented by its Chairman, Atty. Margarita G. Magistrado and its Hearing Officer for Visayas and Acting Hearing Officer for Mindanao, Atty. Camilo L. Montenegro, in the presence of RCPI's counsel, Atty. George Arboleda, and RCPI's representative, Mr. Lucio Sajo, and the respondent assessors and treasurer, inspected the properties in question situated in Tupi, South Cotabato. Findings of this Board on the ocular inspection conducted failed to persuade us to change/reconsider the Board's position. WHEREFORE, the Motion for Reconsideration is hereby denied for lack of merit. SO ORDERED. Manila, Philippines, December 15, 1997. (SGD.) MARGARITA G. MAGISTRADO Chairman (SGD.) ANGEL P. PALOMARES Member (SGD.) BENJAMIN M. KASALA Member