Republic of the Philippines

CENTRAL BOARD OF ASSESSMENT APPEALS Manila

SMART COMMUNICATIONS, INC., Petitioner-Appellant,

– versus –

LOCAL BOARD OF ASSESSMENT APPEALS CBAA CASE NO. L-30 CITY OF DAGUPAN,
Appellee,

– and –

CITY ASSESSOR OF DAGUPAN, Respondent-Appellee.
x – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – x

R E S O L U T I O N

This Board rendered a decision in the above-entitled case on October 20,

2003 denying the appeal of Petitioner-Appellant, and affirming the decision of

the Local Board of Assessment Appeals of the City of Dagupan.

Concomitant thereto, Petitioner-Appellant filed a motion for

reconsideration on November 24, 2003, alleging with similar others that it

received a copy of this Board’s decision on November 14, 2003. Petitioner-

Appellant filed the present motion on the ground that “the Central Board of

Assessment Appeals did not take into consideration Petitioner-Appellant’s

exemption from real property tax.”

After thorough evaluation thereof, this Board finds no cogent reason that

would warrant a consideration of the decision sought to be reconsidered. The

points raised in the said motion had already been passed upon when it

promulgated the decision now being assailed.

WHEREOF, the instant Motion for Reconsideration is hereby DENIED for

lack of merit.

SO ORDERED.

Manila, Philippines, October 4, 2004.

Reference: Book XI, pp. 131-132

(Signed) CESAR S. GUTIERREZ
Chairman

(Signed)
ANGEL P. PALOMARES Member

(Signed) RAFAEL O. CORTES
Member

Reference: Book XI, pp. 131-132