Republic of the Philippines

CENTRAL BOARD OF ASSESSMENT APPEALS Manila

RADIO COMMUNICATIONS OF THE PHILIPPINES, INC.,
Petitioner-Appellant,

– versus –

LOCAL BOARD OF ASSESSMENT APPEALS OF THE PROVINCE OF SOUTH COTABATO,
Appellee,

– and –

PROVINCIAL ASSESSOR AND TREASURER OF SOUTH COTABATO, MUNICIPAL ASSESSOR AND TREASURER OF TUPI, SO. COTABATO,
Respondents-Appellees.
x – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – x

CBAA CASE NO. M-09 In Re:
Tax Dec. Nos. 7639, 7640

7641 and 7642 LBAA Case No. 001
Province of

South Cotabato

R E S O L U T I O N

In a Motion for Reconsideration dated February 28, 1997, Petitioner-

Appellant, Radio Communications of the Philippines, Inc. (RCPI), alleged that it

received this Board’s Decision dated November 7, 1996 on February 18, 1997.

RCPI moved for the reconsideration of the decision of this Board which found:

1. That Petitioner-Appellant’s franchise, as amended, does not exempt

it from the payment of real property taxes;

2. That the properties in question are real properties under the purview

of the Real Property Tax Code; and

3. That the real property taxes on Petitioner-Appellant’s properties are

not unjust, excessive, erroneous, oppressive and confiscatory.

The Board finds the arguments herein raised by the petitioner-appellant

have been squarely answered in the Decision dated 7 November 1996 and this

Board does not find any compelling reason to reverse or modify said decision.

In the interest of equity and justice, this Board, represented by its

Chairman, Atty. Margarita G. Magistrado and its Hearing Officer for Visayas and

Acting Hearing Officer for Mindanao, Atty. Camilo L. Montenegro, in the presence

Reference: Book X, pp. 153-154

of RCPI’s counsel, Atty. George Arboleda, and RCPI’s representative, Mr. Lucio

Sajo, and the respondent assessors and treasurer, inspected the properties in

question situated in Tupi, South Cotabato. Findings of this Board on the ocular

inspection conducted failed to persuade us to change/reconsider the Board’s

position.

WHEREFORE, the Motion for Reconsideration is hereby denied for lack of

merit.

SO ORDERED.

Manila, Philippines, December 15, 1997.

(Signed) MARGARITA G. MAGISTRADO
Chairman

(Signed)
ANGEL P. PALOMARES Member

(Signed) BENJAMIN M. KASALA
Member

Reference: Book X, pp. 153-154