Republic of the Philippines Department of Finance
CENTRAL BOARD OF ASSESSMENT APPEALS 7/F EDPC Bldg., BSP Complex Rocas Blvd., Manila

FIRST UNITED ASSOCIATION OF GARMENT

VENDORS AND MULTI-PURPOSE

MANUFACTURERS, INC. COOPERATIVE

(FUAGMVMIMPC),

Petitioners-Appellants,

-versus-

CBAA CASE NO.L – 109 (LBAA Case No. 2009-005)
City of Parañaque

THE LOCAL BOARD OF ASSESSMENT APPEALS OF THE CITY OF PARAÑAQUE,
Appellee,

-and-

JESUSA A. CUNETA, AND SOLEDAD E.

CITY TREASURER SAMONTE, CITY

ASSESSOR OF PARAÑAQUE CITY, Respondents-Appellees.
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O R D E R

Before this Board is an appeal filed by Petitioner-Appellant First United

Association of Garment Vendors and Manufacturers, Inc. Multipurpose

Cooperative (FUAGMVMIMPC) against the “Resolution dated August 11, 2010

of the Local Board of Assessment Appeals (City of Parañaque) in LBAA Case

No. 2009-005”, as follows:

“After a thorough deliberation conducted by this Board, it is of the opinion that due to the petitioner’s failure to comply on time the necessary requirements for filing an appeal, which is, to pay taxes under protest (Sec. 3, Rule 2 of the Rules of Procedure Before the LBAA of CBAA), (sic) and likewise, taking into account the petitioner’s delay in filing the appeal before this Board within the sixty (60) day period to file the same (Sec. 252 of the Local Government Code), this appeal must be DENIED for lack of merit.

WHEREFORE, in consonance with the afore-stated reasons, this appeal is hereby DISMISSED FOR LACK OF MERIT and let the findings of the Office of the Assessor of Parañaque City be upheld.”

This Board has carefully gone over the requirements in support the appeal but

nowhere could it find a copy of the questioned LBAA Resolution.

In view thereof, this appeal is hereby set aside and dismissed for failure to

substantiate, hence failure to provide a cause of action.

SO ORDERED.

Manila, Philippines, July 18, 2011.

(Signed) OFELIA A. MARQUEZ
Chairman

(Signed) RAFAEL O. CORTES
Member

(Signed) ROBERTO D. GEOTINA
Member

Copy furnished:

Register of Deeds, as Chairman Local Board of Assessment Appeals Parañaque City Hall, Parañaque City

SOLEDAD E. SAMONTE City Assessor
Parañaque City Hall, Parañaque City

JESUSA A. CUNETA City Treasurer
Parañaque City Hall, Parañaque City

The City Legal Officer

Parañaque City Hall, Parañaque City

ATTY. CARMINDA Z. FABROS Unit 705 Atlantica Star Building Navarra St. corner Dapitan St. Sampaloc, Manila