(a) Appeal to Local Board of Assessment Appeals

APPEAL TO LOCAL BOARD OF ASSESSMENT APPEALS (LBAA)

Who can file an appeal: Any owner or person having legal interest in the property who is not satisfied with the assessment of his property

Where to file:

• LBAA of the provincial or city; (LGC, Sec. 226)¹ or
• Municipal Board of Assessment Appeals (MBAA) – in case of municipalities within MMA (IRR of LGC, Art. 317)²

When to file: Within 60 days from the date of receipt of the written notice of assessment

How: By filing a petition under oath, together with copies of the tax declarations and such affidavits or documents submitted in support of the appeal.

Failure to appeal within the statutory period renders the assessment final and unappealable. (Victorias Milling Co., Inc. v. CTA, G.R. No. L-24213, 13 March 1968)³

Filing of a petition for injunction before the RTC upon the issuance of a warrant of levy is not in accordance with the remedies provided in the LGC. (Republic v. City of Kidapawan, G.R. No. 166651, 31 January 2006)⁴

A day before the scheduled sale at public auction of the properties of MWSS, it filed before the CA, instead in RTC, a Petition for Certiorari and Prohibition with Prayer for the Issuance of a TRO and/or Writ of Preliminary Injunction. The CA ruled that MWSS need not exhaust administrative remedies since the issue involved a purely legal question. It noted, however, that the Petition should have been first filed before the RTC, which shares concurrent jurisdiction with the CA over petitions for certiorari and prohibition. Nonetheless, it proceeded to resolve the case on its merits. The SC agreed. (Metropolitan Waterworks Sewerage System v. Local Government of Quezon City, G.R. No. 194388, 7 November 2018)⁵

Actions by the LBAA

Quantum of evidence required: Substantial evidence – such relevant evidence on record as a reasonable mind might accept as adequate to support the conclusion.

Period to decide: 120 days from the date of receipt of appeal

In the exercise of its appellate jurisdiction, the LBAA shall have the following powers:

• Summon witnesses,
• Administer oaths,
• Take depositions, and
• Issue subpoena and subpoena duces tecum.

The proceedings of the LBAA shall be conducted solely for the purpose of ascertaining the facts without necessarily adhering to technical rules applicable in judicial proceedings.

Taxpayer's Remedies Against Special Levy

Any owner of real property affected by a special levy or any person having a legal interest therein may, upon receipt of the written notice of assessment of the special levy, appeal to LBAA. (LGC, Sec. 244⁶