Republic of the Philippines

CENTRAL BOARD OF ASSESSMENT APPEALS M a n i l a

PILIPINAS SHELL PETROLEUM CORPORATION,
Petitioner-Appellant,
CBAA CASE NO. L – 53 -versus-

THE LOCAL BOARD OF ASSESSMENT APPEALS OF THE PROVINCE OF RIZAL,
Appellee,

-and-

PROVINCE OF RIZAL, MUNICIPALITY OF PILILLA, PROVINCIAL TREASURER OF RIZAL, MUNICIPAL

TREASURER PROVINCIAL

OF ASSESSOR

PILILLA, OF RIZAL

AND MUNICIPAL ASSESSOR OF PILILLA,
Respondents-Appellees.
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R E S O L U T I O N

Filed before this Board is a Motion for Reconsideration by Respondents-

Appellees on this Board’s Decision of October 12, 2006, upholding the Appeal

of Pilipinas Shell Petroleum Corporation, as adjudged by Appellee Local Board

of Assessment Appeals of the Province of Rizal, ordering Respondents-

Appellees Province of Rizal, Municipality of Pililla, Rizal, Provincial Treasurer of

Rizal and the Municipal Treasurer of Pililla, Rizal to refund/.credit to Petitioner-

Appellant, Pilipinas Shell Petroleum Corporation, the real property taxes paid

under protest on Petitioner-Appellant’s machineries during the period they were

not in actual use, from July 1, 2002 until their cancellation from the Assessment

Roll. It must be noted that this Board adopted the Finding and Judgment of

Appellee Local Board after mature deliberation and careful study of the

applicable laws and jurisprudence on the matter. Considering therefore that

there is no substantial argument to warrant a modification of this Board’s

Decision, this Board hereby Resolves to DENY for utter lack of merit said

Motion for Reconsideration with FINALITY.

SO ORDERED.

Manila, Philippines, March 16, 2007.

(Signed) CESAR S. GUTIERREZ
Chairman

(Signed)
ANGEL P. PALOMARES Member

(Signed) RAFAEL O. CORTES
Member