AMENDED RULES OF PROCEDURE BEFORE THE CENTRAL BOARD OF ASSESSMENT APPEALS

Pursuant to the provisions of Section 7 of presidential Decree No.
76, as amended, the Central Board of Assessment Appeals hereby adopts
and promulgates the following rules of procedure relative to the conduct
of its business:

RULE I
Title and Construction

SECTION 1.       Title. — These rules shall be known and cited as the Rules of Procedure before the Central Board of Assessment Appeals.

Whenever the term “Central Board” is used in any part of these
rules, it shall be held to mean the Central Board of Assessment Appeals.

The Board shall have a seal which shall be judicially noticed.

SECTION 2.       Construction. — These rules
shall be liberally construed in order to promote their objectives and to
assist the parties in obtaining just, speedy, and inexpensive
determination of every action relative to the assessment of real
property under Commonwealth Act No. 470, as amended, Charters of Cities,
Presidential Decree No. 76, as amended, and Presidential Decree No.
464.

RULE II
Meetings

SECTION 1.       Place of Office. — The Central Board shall hold office at the Department of Finance, City of Manila.

SECTION 2.       Hours of Business. — The Central
Board shall conduct hearings during office hours of any regular working
day or at such time as it may designate taking into consideration the
interest of the parties concerned.

SECTION 3.       Quorum. — A majority of the
members of the Central Board shall constitute a quorum and its decisions
shall be carried by the concurring vote of at least two (2) members.

RULE III
Jurisdiction

SECTION 1.       Appellate Jurisdiction. — The
Central Board shall have exclusive jurisdiction to hear and decide all
appeals from the decisions of Provincial or City Board of Assessment
Appeals in cases involving contested assessments arising under
Commonwealth Act No. 470, as amended, Charters of Cities, Presidential
Decree No. 76, as amended, and Presidential Decree No. 464.

SECTION 2.       Petitions for Reconsideration —
The Central Board shall, with like jurisdiction, resolve petitions for
reconsideration of its decisions.  Petitions for reconsideration shall
be filed within fifteen (15) days after receipt of the decision on the
appeal, provided that only one petition for reconsideration shall be
entertained.

RULE IV
Appeal

SECTION 1.       What May Be Appealed . — From
all decisions of Provincial or City Board of Assessment Appeals in cases
involving contested assessments arising under Commonwealth Act No. 470,
as amended, Charters of Cities, Presidential Decree No. 76, as amended,
and Presidential Decree No. 464, an appeal may be taken to the Central
Board as hereinafter prescribed.

SECTION 2.       Who May Appeal . — The owner or
administrator of the property or the assessor who is not satisfied with
the decision of the Provincial or City Board of Assessment Appeals may,
within thirty (30) days after receipt of the decisions of such Board,
appeal to the Central Board of Assessment Appeals, whose decision shall
be final.

SECTION 3.       How Appeal Taken. — An appeal
shall be taken by filing the written notice of appeal, and the appeal
itself, per attached forms, personally or by registered mail, with the
provincial or City Board of Assessment Appeals which rendered the
decision, or directly with the Central Board of Assessment Appeals,
after serving a copy each of the notice of appeal and the appeal upon
the adverse party.  If such adverse party is represented by an attorney,
the notice of appeal and the appeal shall be served upon his attorney.
 The appeal shall state clearly and distinctly the decision or order
appealed from, or any part thereof.

SECTION 4.       Transmission of Papers to Central Board Upon Appeal.
— The Provincial or City Board of Assessment Appeals where the notice
of appeal shall have been filed, must, within ten (10) days after the
receipt of the notice, transmit to the Central Board the notice of the
appeal, together with the complete original records of the case. Upon
notification by wire of an appeal having been filed directly with the
Central Board, the Provincial or City Board of Assessment Appeals from
whose decision the appeal was made shall likewise transmit the complete
original records of the case, within ten (10) days from the date of
receipt of the notification.

An appeal, however, shall not suspend the collection of the
corresponding realty taxes as assessed by the Provincial or City
Assessor without prejudice to subsequent adjustment depending upon the
final outcome of the appeal.

SECTION 5.       Docket . — Upon receipt by the
Secretary of the Central Board of the complete original records of the
case on appeal, the same shall be docketed and assigned a case number
consecutively in the order of receipt, and the parties shall place the
case number on all other pleadings relative thereto that may be filed
thereafter.

SECTION 6.       Withdrawal of Appeal . — The
appellant may withdraw his appeal at any time before the resolution
thereof by the Central Board by filing a written notice of withdrawal
with the Provincial or City Board of Assessment Appeals from whose
decision the appeal is taken.  If the appeal together with the original
records of the case have already been submitted to the Central Board,
the Provincial or City Board of Assessment Appeals shall immediately
transmit the notice of withdrawal to the Central Board.  In either case
or where a notice of withdrawal is filed directly with the Central
Board, a memorandum thereof shall be entered upon the docket of the case
and the parties thereto shall forthwith be advised in writing of such
withdrawal by the Chairman of the Central Board.

No further proceedings shall be taken on the appeal upon receipt of
the notice of withdrawal, which shall have the same effects as that of
dismissal of the appeal.

SECTION 7.       Period to Decide . — The Central
Board shall decide cases brought on appeal within twelve (12) months
from the date of receipt thereof which decision shall become final and
executory after the lapse of fifteen (15) days from the date of receipt
thereof by the appellant.

SECTION 8.       Decisions, Orders and Entry Thereof
. — All decisions of the Central Board determining the merits of the
cases brought to it on appeal shall be In writing and signed by all the
members present, stating clearly and directly the facts and the law on
which they are based, and filed with the Secretary of the Board.

If no petition for reconsideration is filed within the time
provided in these rules, the decisions or order shall be entered in the
Book of Entries of Decisions with a notation on the dispositive part of
the decisions or order, signed by the Secretary of the Board, that such
decision or order has become final and executory.  Thereafter, the
Secretary of the Board shall return the same complete original records
of the case, together with a certified true copy of the decision or
order rendered on the case by the Central Board, to the Provincial or
City Board of Assessment Appeals concerned.

SECTION 9.       Rules of Court Suppletory . —
The Rules of Court shall suppletorily apply in all proceedings before
the Central Board without strictly adhering to the technical rules of
evidence.

RULE V
Pleadings

SECTION 1.       Size of Stationery . — Appeals shall be typewritten, double-spaced on plain bond paper 8½ inches in width and 13 inches in length.

SECTION 2.       Citations . — Citations shall be indented at least one inch from the inside margin and shall be typed single-spaced.

SECTION 3.       Number of Copies, — Five (5) signed copies of the appeal including the original shall be filed.

RULE VI
Board of Commissioners of the Central Board

SECTION 1.       Board of Commissioners . — The
Board of Commissioners shall assist the Central Board in order that all
appeals involving contested assessments of real properties can be
expeditiously decided.   The Chairman of the Board, in the exercise of
his discretion, may designate upon recommendation of the Chief Hearing
Commissioner, any one of the Commissioner to conduct hearings in 
connection with an appeal.

SECTION 2.       Duties and Functions of Commissioners
. — The Commissioner shall conduct hearings and may receive new
evidence pertinent or relevant to issue raised and decided in the Local
Board in connection with an appeal before the Central Board involving
contested assessments of real properties.  For this purpose, they are
authorized to administer oaths on hearings before them and conduct
ocular inspection of real properties, subject matter of the appeal, upon
prior authority of the Chairman, whenever deemed necessary and after
the due notice to the parties concerned. During the hearing of the case,
the Hearing Commissioners assigned for the purpose may, upon motion,
allow the parties to enter into a compromise, in which case the hearing
of the case may be suspended and reset on a future date.  Within twenty
(20) days after the termination of the proceedings before the
commissioners, they shall render a full and accurate report of their
findings and recommendation to the Central Board, through the Chief.
Hearing Commissioner.

RULE VII
Secretary of the Central Board

SECTION 1.       Secretary . — There shall be a
Secretary of the Central Board who shall keep and maintain such books as
are necessary for the recording of all papers as well as the
proceedings before the Central Board.

SECTION 2.       Receiving Stamp . — Papers filed with the Secretary of the Central Board shall bear the stamp indicating the date of filing.

SECTION 3.       Service to Parties . — It shall
be the duty of the Secretary to cause the prompt issuance and service of
all notices, orders, decisions, or judgments promulgated or issued by
the Central Board to the parties concerned or their duly authorized
representatives.

SECTION 4.       Record of Proceedings . — The Secretary shall attend all meetings of the Central Board and take down all the proceedings.

RULE VIII
Effectivity

SECTION 1.       Effectivity . — These Rules of procedure shall take effect ten (10) days after their publication in the Official Gazette.

Done in the City of Manila , this 17th day of October, 1974.

Adopted: 17 Oct. 1974

(SGD.) PEDRO M. ALMANZOR Acting Secretary of Finance Acting Chairman	(SGD.) VICENTE ABAD SANTOS Secretary of Justice Member
(SGD.) JOSE ROÑO Secretary of Local Government and Community Development Member