Republic of the Philippines

CENTRAL BOARD OF ASSESSMENT APPEALS Manila

CITY TREASURER OF DAVAO CITY, Respondent-Appellant,
CBAA CASE NO. M-29 -versus-

THE LOCAL BOARD OF ASSESSMENT APPEALS OF THE CITY OF DAVAO,
Appellee,

-and-

NATIONAL POWER CORPORATION, Petitioner-Appellee.
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R E S O L U T I O N

On July 24, 2009, this Board rendered a Decision in the above-entitled

case dismissing the appeal for lack of merit.

Not satisfied, Respondent-Appellant Treasurer, Inc. moved for a

reconsideration of said decision. The motion was posted as registered mail at

the Davao City Post Office on September 2, 2009 and was received by this

Board on September 15, 2009.

Alleging that it received a copy of the questioned Decision on August 18,

2009, Respondent-Appellant based its motion on the following ground:

WITH ALL DUE RESPECT, THE HONORABLE BOARD MAY HAVE ERRED IN HOLDING THAT THE OBLIGATION OF PETITIONER-APPELLEE TO PAY REALTY TAXES FOR THE YEARS 1985 TO 1991, BEING AN OBLIGATION CREATED BY LAW, HAD LONG PRESCRIBED IN ACCORDANCE WITH ARTICLE 1144 OF THE NEW CIVIL CODE, CONSIDERING THAT IN THE ABSENCE OF AN EXPRESS PRESCRIPTIVE PROVISION IN TAX STATUTES, AS IN THIS CASE, THE RIGHT TO COLLECT TAXES IS IMPRESCRIPTIBLE, AS HELD BY THE SUPREME COURT IN COMMISSIONER VS AYALA SECURITIES CORP. L-29485, 21 NOVEMBER 1980.

CBAA CASE NO. M-29 R E S O L U T I O N Page 2 of 2

The above-stated ground for the motion for reconsideration had been

raised by Respondent-Appellant in her appeal as Ground No. 3 which, along

with her arguments therefor, were thoroughly discussed in the assailed

decision of this Board. We find no cogent reason to disturb our said decision.

WHEREFORE, premises considered, the instant Motion for

Reconsideration is hereby DENIED.

SO ORDERED.

Manila, Philippines, March 1, 2010.

CESAR S. GUTIERREZ Chairman

ANGEL P. PALOMARES Member

RAFAEL O. CORTES Member