The CBAA headed by Chairperson Ret. Judge Manuel De Jesus Siayngco together with Commissioner Roberto D. Geotina, and Commissioner Thelma A. Mariano went to Jasaan, Misamis Oriental, MINDANAO for the conduct of an ocular inspection at the plant premises of Pilipinas Kao, Inc. last October 15, 2015 in connection with CBAA Case No. M-40 entitled “Pilipinas Kao, Inc. (PKI), Petitioner-Appellant vs. The Local Board of Assessment Appeals of the Province off Misamis Oriental, Appellee and Engr. Marilyn P. Legaspi, in her capacity as Provincial Assessor of Misamis Oriental, Respondent-Appellee.”


Also present during the inspection were: Hearing Officer for Mindanao Atty. Khristine Kay M. Lazarito-Calingin, assisted by the Mindanao Field Office staff, Joel Medado and Mary Jane Hill; for the Petitioner-Appellant: Atty. Leonid Nolasco, Atty. Peter John Navarro, Engr. Alex Linog, Plant and Engineeering Group Manager, PKI, Engr. Eugene Olandria, and Mr.Arrnold Limson, Legal and Compliance Officer, PKI; and for the Respondent : Atty. Cecilia Faelnar, Provincial Legal Officer- Misamis Oriental, Atty. Marites F. Sangual, Engr. Marilyn Legaspi, OIC-Provincial Treasurer, Matthew M. Vallesco, OIC-Provincial Assessor, staff from Provincial Assessor’s and Treasurer’s Office, LGU-MAO and MTO Jasaan, Misamis Oriental and staff from BLGF Region –X.


This is an appeal elevated by herein Petitioner-Appellant, Pilipinas Kao, Inc. to the Honorable Board contesting the Notice of Assessment pertaining to the Petitioner’s expansion project, P20-3 consisting of several equipment which involved tax assessment amounting to P1,264,712,700.00 for the year 2014 as assessed by herein Respondent, Province of Misamis Oriental. Aggrieved by the assessment and claiming exemption from Real Property Tax on the ground that the said project is PEZA registered, PKI filed an appeal to the LBAA of the Province of Misamis Oriental under LBAA Case No. 2014-02. The LBAA rendered a decision adverse to the appellant, hence the appeal now pending before the CBAA.

Petitioner PKI is seeking re-classification of its properties/machineries under P20-3 Project from the assessment roll of the Province of Misamis Oriental as exempt from real property taxation or drop them from the taxable assessment roll altogether.

The LBAA of the Province of Misamis Oriental denied the Petition of PKI. Hence, the appeal to CBAA.