Republic of the Philippines
CENTRAL BOARD OF ASSESSMENT APPEALS

Manila

VICMAR DEVELOPMENT CORP., CBAA CASES NOS.

GREENWOOD INTERNATIONAL M-01, M-02, M-03

INDUSTRIES, INC., AND TOP
FOREST DEVELOPERS, INC.,

Petitioners-Appellants,

– versus –

LOCAL BOARD OF ASSESSMENT

APPEALS OF PROVINCE OF
MISAMIS ORIENTAL, AND

PROVINCIAL ASSESSOR OF
MISAMIS ORIENTAL,

Respondents-Appellees.
x – – – – – – – – – – – – – – – – – – – – – – – – – – – x

O R D E R

On appeal before this Board by Petitioners is the sole issue, a purely legal question of whether the realty tax is a local or national tax.

Records show that Petitioners appealed to the Local Board of Assessment Appeals of Misamis Oriental the assessment of Respondent Assessor on their real properties on the following grounds: 1) lack of basis for the appraisal and assessment; 2) gross disparity between assessed values arrived at by the Respondent Assessor and the Phividec; 3) the inclusion of non-existent machineries and, 4) the fact that several assessed machineries are not realty.

The pleadings of the herein parties brought about the need to determine whether the realty tax is a local or national tax.

Petitioners argued that if the realty tax is a local tax, they are covered under the exemption provided in P.D. No. 538, “Creating & Establishing the Phividec Industrial Authority x x x”, viz:

“Section 9. Tax Exemption of Enterprises operating in the areas. Aside from the tax privileges accorded those of the enterprises operation in the areas who are likewise registered with the Board of Investments, all industries or firms operating in the areas shall be exempt from the payment of local taxes x x x.”

Reference: Book VII, pp. 269-271

After several hearings on these cases before the Local Board, all parties were in accord that the aforestated question of law should first be resolved before proceeding with the reception of evidence.

On May 6, 1992, the Respondent Local Board issued a Resolution denying the claim of Petitioners that the realty tax is a local tax. It ruled that the realty tax is a national tax pursuant to the decision of this Board in CBAA Case No. 186, entitled, CDCP vs. Provincial Assessor of Rizal.

It appears clearly that the Resolution of the Local Board of May 6, 1992, appealed from by the Petitioners, is not a final judgment that could be the subject of appeal, the dispositive portion of which reads:

“In view of the foregoing, this Board hereby denies petitioner’s claim for exemption from payment of realty taxes.”

Consequently, the above-entitled cases are set for hearing on June 4, 1992 (2:00 p.m.) at the office of the Provincial Attorney, Capitol, Cagayan de Oro City, for the reception of the evidence of

Petitioners.”

An order of judgment is final when it finally disposes of the pending action so that nothing more can be done with it in the lower court (Mejia vs. Alimorong, 4 Phil. 573). In other words, the final order or judgment is that which gives an end to litigation. (See Reyes vs. De Leon, 91 Phil. 921 [1952]).

Furthermore, we believe that a mere ruling by this Board that the realty tax is a local tax will not by itself entitle the Petitioners to avail of the exemption provided in P.D. 538. Petitioners have yet to prove under the circumstances that they are covered by the mantle of said P.D. 538, which must be presented in the Board below.

WHEREFORE, the instant appeals are hereby remanded to the Local Board of Assessment Appeals of Misamis Oriental for further proceedings until a final decision on the same has been rendered.

SO ORDERED.

Manila, Philippines, December 8, 1992.

(Signed)

Reference: Book VII, pp. 269-271

MARGARITA G. MAGISTRADO

Chairman

(Signed) (Signed)

ELEANOR A. SANTOS ALFONSO M. MEDADO

Member Member

Reference: Book VII, pp. 269-271