Local Board of Assessment Appeals.
SEC. 30. Local Board of Assessment Appeals.—Any owner
who is not satisfied with the action of the provincial or city assessor
in the assessment of his property may, within sixty days from the date
of receipt by him of the written notice of assessment as provided in
this Code, appeal to the Board of Assessment Appeals of the province or
city, by filing with it a petition under oath using the form prescribed
for the purpose, together with copies of the tax declarations and such
affidavit or documents submitted in support of the appeal.
Organization, Powers and Functions of the Local Board of Assessment Appeals.
SEC. 31. Organization, Powers and Functions of the Local
Board of Assessment Appeals.—The Local Board of Assessment Appeals
shall be composed of three members: the Register of Deeds, as Chairman,
the Provincial or City Auditor and the Provincial or City Engineer, as
Members, who shall serve as such in an ex-officio capacity without
additional compensation. In provinces or cities without Provincial or
City Engineers, the Highway District Engineer shall serve as member of
the Board, likewise in an ex-officio capacity without additional
compensation. In the absence of a regular appointee, the officer
performing the duties of the Register of Deeds, or the Provincial or
City Auditor, or the Provincial, City or Highway District Engineer
whether in an acting capacity or as a duly-designated officer-in-charge
shall automatically become the Chairman or member of the said Board, as
the case may be.
The Chairman of the Board shall have the power to designate any
government employee of the province or city to serve as Secretary of the
Board also without additional compensation.
The Chairman and
members of the Local Board shall enter into the duties of their
respective positions without need of further appointment or special
designation immediately upon approval of this Code. The members of the
Board shall each take the following oath, copy of which shall be
furnished the Secretary of Finance:
"I ______________________________, having been appointed to the
position of ______________________________, hereby solemnly swear that I
will well and faithfully discharge to the best of my ability and duties
of my present position and of all others I may hereafter hold under the
Republic of the Philippines, and that I will support and defend the
Constitution of the Philippines; and that I will obey the laws, legal
orders, and decrees promulgated by the duly constituted authorities of
the Republic of the Philippines; and that I will well and truly hear and
determine all matters and issues between taxpayers and the provincial
or city assessor submitted for any decision, and that impose this
obligation upon myself voluntarily without mental reservation or purpose
of evasion.
So help me God.
______________________________
Signature
Subscribed and Sworn to before me this ________ day of
____________________ A.D. at ______________________Philippines.
_____________________________________
Signature of Officer
Administering Oath
Meetings.
SEC. 32. Meetings.—The Local Board shall hold sessions
at least once a month, and as often as may be necessary for the prompt
disposition of the appealed cases pending before it. No member of the
Board shall be entitled to per-diems or traveling expenses for his
attendance in Board sessions, except when conducting an ocular
inspection in connection with a case under appeal.
Expenses of the Board.
SEC. 33. Expenses of the Board.—All expenses of the
Local Board of Assessment Appeals shall be charged against the general
fund of the province or city, as the case may be. Local boards and
councils shall appropriate the necessary funds to enable the Board of
Assessment Appeals in their respective localities to operate
effectively.
SEC. 34. Action by the Local Board of Assessment Appeals.-The
Local Board of Assessment Appeals shall decide the appeal within one
hundred and twenty days from the date of receipt of such appeal. The
decision rendered must be based on substantial evidence presented at the
hearing or at least contained in the record and disclosed to the
parties or such relevant evidence as a reasonable mind might accept as
adequate to support the conclusion.
In the exercise of its appellate jurisdiction, the Board shall have
the power to summon witnesses, administer oaths, conduct ocular
inspection, take depositions, and issue subpoena and subpoena
duces tecum. The proceedings of the Board shall be conducted
solely for the purpose of ascertaining the truth without necessarily
adhering to technical rules applicable in judicial proceedings.
The Secretary of the Board shall furnish the property owner and
the Provincial or City Assessor with a copy each of the decision of the
Board. In case the provincial or city assessor concurs in the revision
of the assessment, it shall be his duty to notify the property owner of
such fact using the form prescribed for the purpose. The owner or
administrator of the property or the assessor who is not satisfied with
the decision of the Board of Assessment Appeals, may, within thirty days
after receipt of the decision of the local Board, appeal to the Central
Board of Assessment Appeals by filing his appeal under oath with the
Secretary of the proper provincial or city Board of Assessment Appeals
using the prescribed form stating therein the grounds and the reasons
for the appeal, and attaching thereto any evidence pertinent to the
case. A copy of the appeal should be also furnished the Central Board of
Assessment Appeals, through its Chairman, by the appellant.
Within ten (10) days from receipt of the appeal, the Secretary of the
Board of Assessment Appeals concerned shall forward the same and all
papers related thereto, to the Central Board of Assessment Appeals
through the Chairman thereof.
Central Board of Assessment Appeals, its Organization.
SEC. 35. Central Board of
Assessment Appeals, its Organization.—The Central Board of
Assessment Appeals shall be composed of the Secretary of Finance, as
Chairman, the Secretary of Justice and the Secretary of Local Government
and Community Development, as Members, who shall serve without
additional compensation.
The Central Board of Assessment Appeals
shall be assisted by a Board of Hearing Commissioners and a staff, which
shall be initially composed of the following positions with
compensation at the minimum rates indicated hereunder:
Position
Annual Salary
1.
One Central Board Chief Hearing Commissioner
P17,400.00
2.
Four Central Board Hearing Commissioners.
16,200.00
each
3.
One Central Board Secretary
9,600.00
4.
Four Central Board Stenographers
6,600.00
each
5.
Three Central Board Docket and Filing Clerks
4,800.00
each
The annual appropriations for the salaries of the above-mentioned
positions and for such other positions as the Central Board may deem
necessary to create hereafter, as well as sufficient appropriations for
other operational requirements of the Board of Hearing Commissioners
shall its staff, shall henceforth be included in the annual budgets of
the Department of Finance in the corresponding General Appropriations
Decree or laws.
Any provision of law to the contrary notwithstanding, appointment to
the positions of Central Board Chief Hearing Commissioner, Central
Board Hearing Commissioners and Central Board Secretary shall be exempt
from the requirements and restrictions of the Civil Service Law, rules
and regulations as well as those pertaining to position-item
classifications and salary standardization. Any government retiree may
be appointed to the Board of Hearing Commissioners and upon his
appointment, he shall not be required to reimburse or refund any
gratuity received from the government nor shall any pension or annuity
to which he is entitled be suspended or reduced on account of his
employment. A member of the Board of Hearing Commissioners shall serve
until he reaches the age of seventy unless he chooses to retire from the
service or sooner removed for cause, as provided by law. The members of
the Board of Hearing Commissioners shall be members of the bar, civil
or mechanical engineers, or certified public accountants with at least
five years supervisory and/or field experience in real property
assessment work.
The Secretary of Finance, as Chairman of the
Central Board of Assessment Appeals, shall appoint the members of the
Board of Hearing Commissioners and its staff.
The initial sum of
one hundred twenty-five thousand pesos is hereby appropriated from the
General Fund in the National Treasury, not otherwise appropriated, to
finance the operations of the Central Board of Assessment Appeals. For
every fiscal year thereafter, such sums as may be necessary for the
operations of the said Board shall be included in the appropriations of
the Department of Finance in the corresponding General Appropriations
Decree or laws.
The Chairman and Members of the Central Board
shall enter into the duties of their respective positions, without need
of further appointment or special designation, immediately upon approval
of this Code.
Scope of Powers and Functions.
SEC. 36. Scope of Powers and Functions.—The
Central Board of Assessment Appeals shall have jurisdiction over
appealed assessment cases decided by the Local Board of Assessment
Appeals. The said Board shall decide cases brought on appeal within
twelve (12) months from the date of receipt, which decision shall become
final and executory after the lapse of fifteen (15) days from the date
of receipt of a copy of the decision by the appellant.
In the
exercise of its appellate jurisdiction, the Central Board of Assessment
Appeals, or upon express authority, the Hearing Commissioners, shall
have the power to summon witnessess, administer oaths, take depositions,
and issue subpoenas and subpoenas duces tecum.
The Central Board of Assessment Appeals shall adopt and
promulgate rules of procedure relative to the conduct of its business.
Effect of Appeals on the Payment of the Real Property Tax.
SEC. 37. Effect of Appeals on the Payment of the Real
Property Tax.—Appeals on assessments of real property made under the
provisions of this Code shall, in no case, suspend the collection of
the corresponding realty taxes on the property involved as assessed by
the provincial or city assessor, without prejudice to subsequent
adjustment depending upon the final outcome of the appeal.
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).
