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,
NATIONAL POWER CORPORATION, Petitioner-Appellee.
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.
Manila, Philippines, March 1, 2010.
CESAR S. GUTIERREZ Chairman
ANGEL P. PALOMARES Member
RAFAEL O. CORTES Member