CTA Case No. 845 (Resolution)

J:f.J"UBLIC � OF 'TA:I! P HlLlPJ IN COURT 1. OF T AX APPEALS N.AN AU :; .� r'l!.;j�:~.: ~;;ENHI UE HEDIN , Petitioner , - versus - C. T. � THE CITY TRE SU I~R C Si NO. 845 0F DUMfGtJETE , Respondent ~ X- - - - - - - - - X RE S 0 LUT I 0 N The petitioner has appealed to this Court from a ruling of, the City Treasurer of D.Jmaguete City holding the former liable for t he payment of interest for delinquency in the payment of real property taxes for certain prior years . Having paid under protest the amoun~demanded by respond- ent , petitioner also seeks the recovery of the al- leged overpayment . Respondent has filed a motion to dismiss on the ground that this Court has no jurisdiction t ~ entertain the appeal. Se ction ?(3) of Republic Jet Ho. 1125 limits the jurisdiction of this Court to appeals from deci- sions of provincial or city Boards of ssessment ppeals in cases involving the assessmen~ � and taxa - tion of real property or other matter:s aris.;ing un - der the ssessment Law , including ~ules ari d regula - tions relative thereto. This Court has no juris - diction over decisions or rulings of city or provin - cial treasurers in matters affecting exclusively the collection of real p roperty taxes and penalties incident to delinquency.

RESOLUTION - C. T. , C SE NO. 854 -2- In a similar case (Jose B. Gamboa v. Jaime G. Parroco , C. T�� No . 704 , July 27 , 1960) recent- ly decided by this Court , it was held : "It will be observed that on ly ap - peals from the decisions of provincial or city Boards of ssessment ppeals are cognizable by this Court. But it is argued that there was , 2nd until now , no Board of ssessment ppeals in Negros Occidental , the members thereof not hav - ing been appointed. The case of petition- er could not , therefore , have been ap - pealed to said Board , To deny petitioner the right to appeal to this Court would , it is alleged , be tantamount to depriving him of any judicial remedy. There appears to be some misconoep - tion as to the nature and scope of the duties and functions of provi~cial and city Boards of ssessment ppeals creat - ed under Common~~alth Jet No . 470 and the various charters of chartered cities. Under the ssessment La~ (C. � No . 470) , the sole function of provincial assessors relates .to the listing and valuation of ~eal Pfoperty in their res~ective prov - 1nces , and the only funct1on of tne prov- incial Board of tssessmeht ppeals created in each province is to review , on appeal or motu_ proprio , any action taken by the provincial assessor in regard to valuatio~ of real property for purposes of taxation. 1fter the assessed value of a piece of real property has been det.ermined , the same is certified to the provincial treas - urer for col1ection of the annual real property tax � The same is true in cases involving assessm4nt of real property in chartered cities. The law does not confer upon the Board. of ; sse-ssment ppeals , in cases arising under the fssessment Law , the pover to review any action of the provin- cial treasurer in matters affecting col- 1see ~~cs . 7- 16 , Com. 1 ct No. 470. 2see Sees . 17 - 19 , id . 3 ee Sees . 18 , 21 .,- 41 , id. 4see , for instance , Sees . 53 - 77 , R�� No . 409 (Ci1arter of City of lJianila); Sees. 29 - 57 , R. I . lJo . 327 , Charter of Duma- guete City.

.11ESOLUTION - C.T " � C Sf NO . 845 - 3- lection of real property taxes . Since the le gality of the 9ction taken by the provincial treasurer , or of his deputies (the municipal treasurers , in the per- forman ce of his duty to collect real property taxes is not subject to review by the Board of, ssessment .ppeals , it follows that this Court has no juris - diction over such cases . They remain co~nizable by the courts of general j~risdiction as before the enactment of / e p u lie , ct No. 1125. �x x x . In line r1ith the foregoing opinion , the here - in appeal ~/ dismissed , vJi thout pronouncement as to costs. V SO c fill~ ReD. Manila , ugust 27 , 196 � RO! :.;r�r M. UI, LI ssociate Judge :JE. concuR: ~ residing Judge 7