Republic of the Philippines

CENTRAL BOARD OF ASSESSMENT APPEALS Manila

SMART COMMUNICATIONS, INC. Petitioner-Appellant,

– versus –

CITY ASSESSOR OF SURIGAO CITY, Respondent-Appellee,

CBAA CASE NO. M-13 Re: T.D. No. 5627
Surigao City

– and –

LOCAL BOARD OF ASSESSMENT APPEALS OF SURIGAO CITY,
Appellee. x – – – – – – – – – – – – – – – – – – – – – – – – – – – x

R E S O L U T I O N

This Board rendered on February 16, 2002 a decision on the above-

entitled case denying the appeal of Petitioner-Appellant and affirming the

decision of the appellee local board.

Not satisfied, Petitioner-Appellant filed a motion for reconsideration on

November 13, 2002, alleging that it received a copy of this Board’s decision on

October 30, 2002.

The instant motion is based on the sole ground that “The Central Board of

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

exemption from real property tax.”

A perusal of the same motion would reveal that all matters contained

therein were exhaustively and extensively discussed and treated accordingly in

the aforementioned decision of this Board.

WHEREFORE, the instant Motion for Reconsideration is hereby DENIED

for lack of merit.

SO ORDERED.

Manila, Philippines, November 29, 2002.

(Signed)

Reference: Book X, pp. 231-232

CESAR S. GUTIERREZ Chairman

(Signed)
ANGEL P. PALOMARES Member

(VACANT) Member

Reference: Book X, pp. 231-232