Rules of Procedure before the Central Board of Assessment Appeals

May 29, 1974 RULES OF PROCEDURE BEFORE THE CENTRAL BOARD OF ASSESSMENT APPEALS * Pursuant to the provisions of Section 7 of Presidential Decree No. 76, as amended, the Central Board of Assessment Appeals hereby adopts and promulgates the following rules of procedure relative to the conduct of its business. RULE I Title and Construction SECTION 1. Title . These rules shall be known and cited as the Rulesof Procedure before the CentralBoard of AssessmentAppeals. SEIDAC Whenever the term "Central Board" is used in any part of these rules, it shall be held to mean the Central Board of Assessment Appeals. The Board shall have a seal which shall be judicially noticed. SECTION 2. Construction . These rules shall be liberally construed in order to promote their objectives and to assist the parties in obtaining just, speedy and inexpensive determination of every action relative to the assessment of real property under Presidential Decree No. 76, as amended. RULE II Meetings SECTION 1. Place of Office . The Central Board shall hold office at the Department of Finance, City of Manila. cCaEDA SECTION 2. Hours of Business . The Central Board shall conduct hearings during office hours of any regular working day or at such time as it may designate taking into consideration the interest of the parties concerned. SECTION 3. Quorum . A majority of the members of the Central Board shall constitute a quorum and its decisions shall be carried by the concurring vote of at least two (2) members. RULE III Jurisdiction SECTION 1. Appellate Jurisdiction . The Central Board shall have exclusive jurisdiction to hear and decide all appeals from decisions of Provincial or City Board of Assessment Appeals in cases involving contested assessments arising under Presidential Decree No. 76, as amended. SECTION 2. Petitions for Reconsideration . The Central Board shall, with like jurisdiction, resolve petitions for reconsideration of its decisions. Petitions for reconsideration shall be filed within fifteen (15) days after receipt of the decision on the appeal, provided that only one petition for reconsideration shall be entertained. RULE IV Appeal SECTION 1. What may be appealed . From all decisions of Provincial or City Board of Assessment Appeals in cases involving contested assessments arising under Presidential Decree No. 76, as amended, an appeal may be taken to the Central Board as hereinafter prescribed. SECTION 2. Who may appeal . The owner or administrator of the property or the assessor who is not satisfied with the decision of the Provincial or City Board of Assessment Appeals may, within thirty (30) days after receipt of the decision of such Board, appeal to the Central Board of Assessment Appeals, whose decision shall be final. SECTION 3. How appeal taken . An appeal shall be taken by filing either with the Provincial or City Board of Assessment Appeals which rendered the decision or directly with the Central Board of Assessment Appeals, a written notice stating the appeal and by serving a copy thereof upon the adverse party. If such adverse party has appeared or is represented by an attorney, the notice of appeal shall be served upon his attorney. SECTION 4. Transmission of papers to Central Board upon appeal . The Provincial or City Board of Assessment Appeals where the notice of appeal shall have been filed, must, within ten (10) days after the receipt of the notice, transmit to the Central Board the notice of the appeal together with the complete records of the case. Upon notification by wire of an appeal having been filed directly with the Central Board, the Provincial or City Board of Assessment Appeals from whose decision the appeal was made shall likewise transmit the complete records of the case to the Central Board within ten (10) days from the date of receipt of the notification. An appeal, however, shall not suspend the collection of the corresponding realty taxes as assessed by the Provincial or City Assessor without prejudice to subsequent adjustment depending upon the final outcome of the appeal. SECTION 5. Docket . Upon receipt by the Secretary of the Central Board of the complete records of the case on appeal, the same shall be docketed and consecutively numbered in order of receipts, and the parties shall place the docket number on all other pleadings relative thereto that may be filed thereafter. SEIDAC SECTION 6. Withdrawal of appeal . The appellant may withdraw his appeal at any time before the resolution thereof by the Central Board by filing a written notice of withdrawal with the Provincial or City Board of Assessment Appeals from whose decision the appeal is taken. If the appeal together with the records of the case have already been transmitted to the Central Board, the Provincial or City Board of Assessment Appeals shall immediately transmit the notice of withdrawal to the Central Board. In either case or where a notice of withdrawal is filed directly with the Central Board, a memorandum thereof shall be entered upon the docket of the case and the parties thereto shall forthwith be advised in writing of such withdrawal. No further proceedings shall be taken on the appeal upon receipt of the notice of withdrawal, which shall have the same effect as that of dismissal of the appeal. SECTION 7. Period to decide . The Central Board shall decide cases brought on appeal within twelve (12) months from the date of receipt thereof which decision shall become final and executory after the lapse of fifteen (15) days from the date of receipt thereof by the appellant. SECTION 8. Decisions, Orders and Entry Thereof. All decisions of the Central Board determining the merits of the cases brought to it on appeal shall be in writing and signed by all the members present, stating clearly and distinctly the facts and the law on which they are based, and filed with the Secretary of the Board. If no petition for reconsideration is filed within the time provided in these rules, the decision or order shall be entered in the Book of Entries of Decisions with a notation on the dispositive part of the decision or order, signed by the Secretary of the Board, that such decision or order has become final and executory. SECTION 9. Rules of Court Suppletory . The Rules of Court shall suppletorily apply in all proceedings before the Central Board without strictly adhering to the technical rules of evidence. RULE V Pleadings SECTION 1. Size of stationery . Appeals shall be typewritten, double-spaced on plain and bond paper, 8 inches in width and 13 inches in length. SECTION 2. Citations . Citations shall be indented at least one inch from the inside margin and shall be typed single-spaced. SEIDAC SECTION 3. Number of copies . Five (5) signed copies of the appeal including the original shall be filed. RULE VI Board of Commissioners of the Central Board SECTION 1. Board of Commissioners . The Board of Commissioners shall assist the Central Board in order that all appeals involving contested assessments of real properties can be expeditiously decided. The Central Board, in the exercise of its discretion, may designate any one of the Commissioners to conduct hearings in connection with an appeal. SECTION 2. Duties and functions of Commissioners . The Commissioners shall conduct hearings and receive evidence in connection with an appeal before the Central Board involving contested assessments of real properties. For this purpose, they are authorized to administer oaths on hearings before them and conduct ocular inspection of real properties, subject matter of the appeal, whenever deemed necessary and after due notice to the parties concerned. Within ten (10) days after the termination of the proceedings before the Commissioners, they shall render a full and accurate report of their findings and recommendation to the Central Board; thru the Chief Hearing Commissioner. RULE VII Secretary of the General Board SECTION 1. Secretary . There shall be a Secretary of the Central Board who shall keep and maintain such books as are necessary for the recording of all papers as well as the proceedings before the Central Board. SECTION 2. Receiving stamp . Papers filed with the Secretary of the Central Board shall bear the stamp indicating the date of filing. SECTION 3. Service to parties . It shall be the duty of the Secretary to cause the prompt issuance and service of all notices, orders, decisions or judgments promulgated or issued by the Central Board to the parties concerned or their duly authorized representatives. SECTION 4. Record of proceedings . The Secretary shall attend all meetings of the Central Board and take down all the proceedings. RULE VIII Effectivity SECTION 1. Effectivity . These rules of procedure shall take effect ten (10) days after their publication in the Official Gazette . DONE in the City of Manila, Philippines, this 29th day of May, 1974. (Sgd.) CESAR VIRATA Secretary of Finance Chairman (Sgd.) VICENTE ABAD SANTOS Secretary of Justice Member (Sgd.) JOSE ROO Secretary of Local Government and Community Development Member Appendix "E-1" AMENDMENTS TO THE RULES OF PROCEDURE BEFORE THE CENTRAL BOARD OF ASSESSMENT APPEALS Section 1. Section 2 of Rule I, Section 1 of Rule III, Sections, 1, 3, 4, 5, 6 and 8 of Rule IV, and Sections 1 and 2 of Rule VI of the Rules of Procedure Before the Central Board of Assessment Appeals are hereby amended to read as follows: "Rule I TITLE AND CONSTRUCTION" "Sec. 2. Construction . These rules shall be liberally construed in order to promote their objectives and to assist the parties in obtaining just, speedy and inexpensive determination of every action relative to the assessment of real property under Commonwealth Act No. 470, as amended, Charters of Cities, Presidential Decree No.76, as amended, and Presidential Decree No.464. "Rule III JURISDICTION" "Sec. 1. Appellate Jurisdiction . The Central Board shall have exclusive jurisdiction to hear and decide all appeals from the decisions of Provincial or City Board of Assessment Appeals in cases involving contested assessments arising under Commonwealth Act No.470, as amended, Charters of Cities, Presidential Decree No.76, as amended, and Presidential Decree No.464." "RULE IV APPEAL" "Sec. 1. What may be appealed . From all decisions of Provincial or City Board of Assessment Appeals in cases involving contested assessments arising under Commonwealth Act No. 470, as amended, Charters of Cities, Presidential Decree No.76, as amended, and Presidential Decree No.464, an appeal may be taken to the Central Board as hereinafter prescribed. "Sec. 3. How appeal taken . An appeal shall be taken by filing the written notice of appeal, and the appeal itself, per attached forms, personally or by registered mail, with the Provincial or City Board of Assessment Appeals which rendered the decision, or directly with the Central Board of Assessment Appeals, after serving a copy each of the notice of appeal and the appeal upon the adverse party. If such adverse party is represented by an attorney, the notice of appeal and the appeal shall be served upon his attorney. The appeal shall state clearly and distinctly the decision or order appealed from, or any part thereof." "Sec. 4. Transmission of papers to Central Board upon appeal . The Provincial or City Board of Assessment Appeals where the notice of appeal shall have been filed, must, within ten (10) days after the receipt of the notice, transmit to the Central Board the notice of the appeal, together with the complete original records of the case. Upon notification by wire of an appeal having been filed directly with the Central Board, the Provincial or City Board of Assessment Appeals from whose decision the appeal was made shall likewise transmit the complete original records of the case, within ten (10) days from the date of receipt of the notification." "Sec. 5. Docket . Upon receipt by the Secretary of the Central Board of the complete original records of the case on appeal, the same shall be docketed and assigned case number consecutively in the order of receipt, and the parties shall place the case number on all other pleadings relative thereto that may be filed thereafter. "Sec. 6. Withdrawal of appeal . The appellant may withdraw his appeal at any time before the resolution thereof by the Central Board by filing a written notice of withdrawal with the Provincial or City Board of Assessment Appeals from whose decision the appeal is taken. If the appeal together with the original records of the case have already been submitted to the Central Board, the Provincial or City Board of Assessment Appeals shall immediately transmit the notice of withdrawal to the Central Board. In either case or where a notice of withdrawal is filed directly with the Central Board, a memorandum thereof shall be entered upon the docket of the case and the parties thereto shall forthwith be advised in writing of such withdrawal by the Chairman of the Central Board. "No further proceedings shall be taken on the appeal upon receipt of the notice of withdrawal, which shall have the same effect as that of dismissal of the appeal." "Sec. 8. Decisions, Orders and Entry Thereof. All decisions of the Central Board determining the merits of the cases brought to it on appeal shall be in writing and signed by all the members present, stating clearly and distinctly the facts and the law on which they are based, and filed with the Secretary of the Board." "If no petition for reconsideration is filed within the time provided in these rules, the decision or order shall be entered in the Book of Entries of Decisions with a notation on the dispositive part of the decision or order, signed by the Secretary of the Board, that such decision or order has become final and executory. Thereafter, the Secretary of the Board shall return the same complete original records of the case, together with a certified true copy of the decision or order rendered on the case by the Central Board, to the Provincial or City Board of Assessment Appeals concerned." "Rule VI BOARD OF COMMISSIONERS OF THE CENTRAL BOARD" "Sec. 1. Board of Commissioners . The Board of Commissioners shall assist the Central Board in order that all appeals involving contested assessments of real properties can be expeditiously decided. The Chairman of the Board, in the exercise of his discretion, may designate upon recommendation of the Chief Hearing Commissioner, any one of the Commissioners to conduct hearings in connection with an appeal. "Sec. 2. Duties and functions of Commissioners . The Commissioner shall conduct hearings and may receive new evidence pertinent or relevant to issue raised and decided in the Local Board in connection with an appeal before the Central Board involving contested assessments of real properties. For this purpose, they are authorized to administer oaths on hearings before them and conduct ocular inspection of real properties, subject matter of the appeal, upon prior authority of the Chairman, whenever deemed necessary and after due notice to the parties concerned. During the hearing of the case, the Hearing Commissioners assigned for the purpose may, upon motion, allow the parties to enter into a compromise, in which case the hearing of the case may be suspended and reset on a future date. Within twenty (20) days after the termination of the proceedings before the Commissioners, they shall render a full and accurate report of their findings and recommendation to the Central Board, thru the Chief Hearing Commissioner." Section 2. These amendments shall take effect ten (10) days after their publication in the Official Gazette . Done in the City of Manila, Philippines, this 17th day of October, 1974. (Sgd.) PEDRO M. ALMANZOR Acting Secretary of Finance Acting Chairman (Sgd.) VICENTE ABAD SANTOS Secretary of Justice Member (Sgd.) JOSE ROO Secretary of Local Government and Community Development Member (Prescribed Model Form) Republic of the Philippines CENTRAL BOARD OF ASSESSMENT APPEALS Manila CBAA Case. No. _____ In Re: BAA Case No. ________ TAX Declaration No. _____ (Property Owner, Petitioner-Appellant, or Assessor, Respondent-Appellant,) versus (Local Board, Appellee, and either Property Owner, Petitioner-Appellee, or Assessor, Respondent-Appellee.) The Central Board of Assessment Appeals, Finance Building, Manila, or The Secretary, Provincial/City Board of Assessment Appeals of ________ NOTICE OF APPEAL Comes now the petitioner-appellant (or respondent-appellant as the case may be) (by the undersigned attorney or authorized representative), and hereby files notice of appeal from the decision of the Board of Assessment Appeals of (Province/City) in the above-entitled case, dated ______, a copy of which was received by him on ________, and appeals the same to the Central Board of Assessment Appeals. _____________, ______________________, ________________, Philippines. (Date) (Municipality/City) (Province) _______________________________ (Signature of appellant or counsel or duly authorized representative.) (His name in print) Subscribed and sworn to before me this ________ day of ______ 197 ___ appellant exhibited to me his Residence Certificate No. A-_______ dated ________, 197 _____, issued at _______, ____________ ____________________________ (Signature of Administering Officer) (His name in Print) (His Title) INSTRUCTIONS 1. Size of stationery . Notice of Appeals shall be typewritten, double-spaced on plain bond paper, 8 inches in width and 13 inches length. 2. Number of copies . Five (5) signed copies of the Notice of Appeal including the original shall be filed with the Local Board or the Central Board. 3. Service to Appellees . Copy of Notice of Appeal must be served upon the appellees and proof of service thereof must accompany this Notice of Appeal. 4. Parties in the Central Board . The Local Board of Assessment Appeals should always be called Appellee. The Property Owner should be called Petitioner-Appellant or Petitioner-Appellee, as the case may be. The Assessor should be called Respondent-Appellant or Respondent-Appellee, as the case may be. If the Property Owner is the only appellant, the Assessor should be included as Respondent-Appellee. If the Assessor is the only appellant, the Property Owner should be included as Petitioner-Appellee. 5. Petitioner-Appellant or Respondent-Appellant should perfect his appeal and submit the same to the Central Board of Assessment Appeals within the reglementary period of thirty (30) days after receipt of the decision appealed from. Republic of the Philippines CENTRAL BOARD OF ASSESSMENT APPEALS Manila CBAA Case No. ______ In Re: BAA Case No. ______ TAX Declaration No. ______ (Property Owner, Petitioner-Appellant, and/or Assessor, Respondent-Appellant.) versus (Local Board, Appellee, and either Property Owner, Petitioner-Appellee, or Assessor, Respondent-Appellee), Appellee/s. The Central Board of Assessment Appeals, Finance Building, Manila, or The Secretary, Provincial/City Board of Assessment Appeals of _______ APPEAL Appellant, thru counsel (if represented by an attorney) or by duly authorized representative (if so represented), respectfully alleges: 1. That the decision (copy attached) of the Board of Assessment Appeals of _______ (Province/City) in the above-entitled case, was received by appellant _____________ (Name) on _______, 197__; 2. That the appellant hereby appeals to the Central Board of Assessment Appeals to set aside the said decision and order that ___________ (State the relief desired by appellant), on the following grounds: _____________________ (Briefly state and number the grounds of appeal from the decision of the Local Board, specifying the portion/portions of the decision to which he disagrees); and 3. That in support of each of the grounds for this appeal, appellant hereby manifests: _________________________ (State arguments and submit evidence in support of each ground). Wherefore, appellant prays that this appeal be given due course and that the entire record of the case be forwarded to the Central Board of Assessment Appeals within the reglementary period. ____________(Date), 197 ______(Mun./City), ___________(Province), Philippines. ________________________________ (Signature of appellant or counsel or duly authorized representative.) Subscribed and sworn to before me this ______ th day of ___________, 197___ appellant exhibited to me his Residence Certificate No. A- ________ : ___________ dated ________, 197____, issued at ___________, _______________ ___________________________ (Signature of Administering Officer) (Title) INSTRUCTIONS 1. Size of stationery . Appeals shall be typewritten, double-spaced on plain bond paper, 8 inches in width and 13 inches in length. 2. Citations . Citations shall be indented at least one inch from the inside margin and shall be typed single-spaced. 3. Number of copies . Five (5) signed copies of the appeal including the original shall be filed. 4. Parties in the Central Board . The Local Board of Assessment Appeals should always be called Appellee. The Property Owner should be called Petitioner-Appellant or Petitioner-Appellee, as the case may be. The Assessor should be called Respondent-Appellant or Respondent-Appellee, as the case may be. If the Property Owner is the only appellant, the Assessor should be included as Respondent-Appellee. If the Assessor is the only appellant, the Property Owner should be included as Petitioner-Appellee. Footnotes * Subject to the provisions of PD No. 464. See Appendix "E-1" for amendments to the Rules of Procedure before the Central Board of Assessment Appeals.