Republic of the Philippines

CENTRAL BOARD OF ASSESSMENT APPEALS Manila

RADIO COMMUNICATIONS OF THE PHILIPPINES, INC. (RCPI),
Petitioner-Appellant,

Tax Appeal No. 1-95

– versus – CBAA CASE NO. M-10

BOARD OF ASSESSMENT APPEALS OF PAGADIAN CITY,
Appellee,

– and –

THE CITY ASSESSOR AND CITY TREASURER OF PAGADIAN CITY,
Respondents-Appellees.

x – – – – – – – – – – – – – – – – – – – – – – – – – – – x

R E S O L U T I O N

Before this Board are the Order of the Board of Assessment Appeals of

Pagadian City dated 26 June, 1995, and the original records of the above-

captioned case as forwarded by the Local Board of Assessment Appeals of

Pagadian City, Zamboanga del Sur.

Records reveal that after the Respondents-Appellees City Assessor and

City Treasurer of Pagadian City issued an assessment notice to the Petitioner-

Appellant assessing its properties situated at Palpalan, Pagadian City, under Tax

Declaration Nos. 93-000083, 93-000084 and 98-000085, the Petitioner-Appellant

interposed its appeal before the Local Board of Assessment Appeals of Pagadian

City, dated February 8,1995.

When the Respondents-Appellees were required to file and serve their

answers to the appeal interposed by the Petitioner-Appellant RCPI,

Respondents-Appellees failed to answer as directed in a summons and a notice

of hearing issued by the Local Board of Assessment Appeals Chairman, Ricardo

Dioso, Jr., dated May 23, 1995.

Reference: Book VII, pp. 288-292

The same summons and notice of hearing scheduled a hearing of the case

on June 16, 1995 at 9:00 o’clock in the morning at the Office of the Register of

Deeds, Pagadian City.

Records further reveal that Petitioner-Appellant’s counsel Atty. George

Arboleda sent a telegraphic Motion to Postponed the Hearing for the reason that

he could not possibly attend the June 16, 1995 scheduled hearing as the said

counsel for RCPI was suffering from Loose Bowel Movement (LBM) per sworn

medical certificate attached to his formal “Urgent Motion to Cancel Hearing”, datd

June 15, 1995.

On the date of the scheduled hearing on June 16, 1995, only the

Respondent-Appellee City Assessor of Pagadian City, Mrs. Priscasita M. Quipot,

personally appeared together with four of her Office Division Chiefs. The

Respondent-Appellee City Treasurer of Pagadian City as well as the Petitioner-

Appellant RCPI and counsel did not appear. In view of the absence of the

Petitioner-Appellant and its counsel, the Local Board of Assessment Appeals of

Pagadian City elevated the records now before us for the reason that no hearing

can be had due to the absence of the Petitioner-Appellant and its counsel.

This Board finds the action of Appellee Local Board of Assessment

Appeals of Pagadian City erroneous, which finds no support in any other set of

jurisprudence, neither with any alleged Rules of Procedure before the Local

Board of Assessment Appeals cited by the Local Board of Assessment Appeals

in its Order dated 26 June 1995 for the reasons that: First, this Board is not

aware that there is such Rules of Procedure before the Local Board of

Assessment Appeals which authorizes all Local Boards to forward the records of

the case to this Board as no hearing could be had because of the absence of

either or both parties to the case, because the proper thing to do for the Local

Board in cases like this is not to forward the records of appeal to this Board but to

schedule another hearing to afford the parties to be present according to their

available dates in the calendar of either or both parties. This is so, because in

Reference: Book VII, pp. 288-292

every case filed before the Local Board and before the Central Board of

Assessment Appeals due process of law must always be complied with and that

the Local Board is mandated by Section 229 of the Local Government Code of

1991 to conduct a hearing and render its decision after the hearing, giving all

parties the opportunity to present evidence in their behalf. Secondly, the Rules of

Procedure before the Local Board of Assessment Appeals have not yet been

finally approved or implemented by this Board as this rules, together with the

Rules of Procedure before the Central Board of Assessment Appeals are still in

the process of being reconciled and hopefully the said rules may then be

promulgated soon thereafter.

WHEREFORE, the records of this case is hereby remanded to Appellee

Board of Assessment Appeals of Pagadian City, and the latter is hereby directed

to conduct further proceedings and receive the evidences of both parties in a

formal hearing, after which hearing the Local Board of Assessment Appeals of

Pagadian City, as mandated by law, should render its decision before any appeal

by the parties unsatisfied by its decision could be entertained by this Board.

SO ORDERED.

Manila, Philippines, August 10, 1995.

(Signed) MARGARITA G. MAGISTRADO
Chairman

(Signed)

ELEANOR A. SANTOS VACANT Member Member

Reference: Book VII, pp. 288-292