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