Tax Case Digest

Camp John Hay Development Corporation

VS

Central Board of Assessment Appeals, represented by its Chairman

Hon. Cesar S. Gutierrez, Adelina A. Tabangin, in her capacity as Chairman of the Board of Tax (Assessment) Appeals of Baguio City

,and Hon. Estrella B. Tano, in her capacity as the City Assessor of the City of Baguio.

SC Decision to CTA EB No. 48

G.R. No. 169234, October 2, 2013

Facts:

On 21 March 2002, City Assessor of Baguio City notified Camp John Hay Development Corporation about the issuance against it of thirty-six (36) Owner’s Copy of Assessment of Real Property (ARP), with ARP Nos. 01-07040-008887 to 01-07040-008922covering various buildings of petitioner and two (2) parcels of land owned by the Bases Conversion Development Authority (BCDA) in the John Hay Special Economic Zone (JHSEZ), Baguio City, which were leased out to the petitioner.

Petitioner questioned the assessments in a letter dated 3April 2002 for lack of legal basis due to the City Assessor’s failure to identify the specific properties and its corresponding assessed values. The City Assessor replied in a letter dated 11 April 2002 that the subject ARPs (with an additional ARP on another building bringing the total number of ARPs to thirty-seven [37]) against the buildings of petitioner located within the JHSEZ were issued on the basis of the approved building permits obtained from the City Engineer’s Office of Baguio City and pursuant to Sections 201 to 206 of RA No. 7160 or the LGC of 1991.

On 23 May 2002, petitioner filed with the Board of Tax Assessment Appeals (BTAA) of Baguio City an appeal under Section 226 of the LGC of 1991 challenging the validity and propriety of the issuances of the City Assessor. The appeal was docketed as Tax Appeal Case No. 2002-003. Petitioner claimed that there was no legal basis for the issuance of the assessments because it was allegedly exempted from paying taxes, national and local, including real property taxes, pursuant to RA...