CASE NO. M-12
PROVINCIAL ASSESSOR OF AGUSAN DEL SUR vs LOCAL BOARD OF ASSESSMENT APPEALS OF AGUSAN DEL SUR and FILIPINAS PALMOIL PLANTATION, INC.

CASE NO. M-13
SMART COMMUNICATIONS, INC. vs CITY ASSESSOR OF SURIGAO CITY and LOCAL BOARD OF ASSESSMENT APPEALS OF SURIGAO CITY

CASE NO. V-17
SMART COMMUNICATIONS, INC. vs CITY ASSESSOR OF SAN CARLOS CITY and LOCAL BOARD OF ASSESSMENT APPEALS OF SAN CARLOS CITY