Republic of the Philippines
CENTRAL BOARD OF ASSESSMENT APPEALS
M a n i l a

NATIONAL POWER CORPORATION,
Petitioner-Appellant,
CBAA CASE NO. L – 102
-versus- (LBAA CASE NO. 2008-01)
Province of La Union

THE LOCAL BOARD OF ASSESSMENT APPEALS OF THE PROVINCE OF LA UNION,
Appellee,

-and-

THE PROVINCIAL ASSESSOR OF LA UNION AND THE MUNICIPAL ASSESSOR OF BAUANG, LA UNION,
Respondents-Appellees.
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O R D E R

Further to the Order dated March 27, 2012 and it appearing that respondents-appellees had submitted a Manifestation dated March 12, 2012 stating, among others, that:
“x x x
2. Similarly, the letter of PSALM confirms the manifestation of petitioner-appellant NPC that ‘with PSALM’s transfer of the machineries, equipment and buildings comprising Bauang Diesel Power Plant (BDPP), including the properties subject matter of the instant case, to the Provincial Government of La Union on July 26, 2010, the instant case has been rendered moot and academic;

3. In view of the foregoing, the Provincial Government of La Union, through the Provincial Governor and the Provincial Assessor, hereby confirms and manifests that the turnover of the Bauang Diesel Power Plant (BDPP) to the Provincial Government of La Union on July 26, 2010, including the buildings subject of this instant case, constitutes full and complete satisfaction of all real property tax claims the province has and/or may have against NPC and PSALM relative to the BDPP. Accordingly, this assessment case has become moot and academic.”

x x x.”

Accordingly, and as prayed for by appellant NPC and there being no objection interposed by respondents-appellees, let this appeal be, as it is, hereby ordered dismissed.

SO ORDERED.

Manila, Philippines, June 8, 2012.

SIGNED
OFELIA A. MARQUEZ
Chairman

SIGNED SIGNED
ROBERTO D. GEOTINA CAMILO L. MONTENEGRO
Member Member

Copy furnished:

ATTY. PABLITO M. VALDEZ
Register of Deeds, as Chairman
Local Board of Assessment Appeals
San Fernando City, Province of La Union

ATTY. FRITZ B.B. SOMYDEN
NPC, Quezon Ave. cor BIR Road
Diliman, Quezon City

ATTY. DUANE TUMALE
M.M. Lazaro & Associates
19/F Chatham House, Rufino
Makati City