Smart Communications, Inc. v. Local Board of Assessment Appeals of Surigao City

[CBAA CASE NO. M-13. November 29, 2002.] Re: T.D. No. 5627 Surigao City SMART COMMUNICATIONS, INC. , petitioner - appellant , vs. CITY ASSESSOR OF SURIGAO CITY , respondent - appellee , LOCAL BOARD OF ASSESSMENT APPEALS OF SURIGAO CITY , appellee . RESOLUTION This Board rendered on February 16, 2002 a decision on the above-entitled case denying the appeal of Petitioner-Appellant and affirming the decision of the appellee local board. Not satisfied, Petitioner-Appellant filed a motion for reconsideration on November 13, 2002, alleging that it received a copy of this Board's decision on October 30, 2002. The instant motion is based on the sole ground that "The Central Board of Assessment Appeals did not take into consideration Petitioner-Appellant's exemption from real property tax." A perusal of the same motion would reveal that all matters contained therein were exhaustively and extensively discussed and treated accordingly in the aforementioned decision of this Board. WHEREFORE, the instant Motion for Reconsideration is hereby DENIED for lack of merit. SO ORDERED. Manila, Philippines, November 29, 2002. (SGD.) CESAR S. GUTIERREZ Chairman (SGD.) ANGEL P. PALOMARES Member VACANT Member