Article 141p. 141

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

shall forward the same and all papers related thereto, to

the Central Board of Assessment Appeals through the

Chairman thereof.

Section 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

P16,200.00

each

3.

One Central Board Secretary

P9,600.00

4.

Four Central Board

Stenographers

P6,600.00 each

5.

Three Central Board Docket

and Filing Clerks

P4,800.00

The

annual

appropriations

for

the

salaries

of

the

abovementioned 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 and 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.

Section 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 Commissioner, shall have the power to

summon witnesses, 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.

Section 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.

CHAPTER IV IMPOSITION OF REAL PROPERTY

TAX

Section 38. Incidence of Real Property Tax. There shall be

levied, assessed and collected in all provinces, cities and

municipalities an annual ad valorem tax on real property,

such

as

land,

buildings,

machinery

and

other

improvements affixed or attached to real property not

hereinafter specifically exempted.

Section 39. Rates of Levy. The provincial, city or municipal

board or council shall fix a uniform rate of real property

tax applicable to their respective localities as follows:

(1) In the case of a province, the tax shall be fixed by

ordinance of the provincial board at the rate of not less

than one fourth of one percent but not more than

one-half of one percent of the assessed value of real

property.

(2) In the case of a city, the tax shall be fixed by ordinance

of the municipal board or city council at the rate of not

less than one-half of one percent but not more than two

percent of the assessed value of real property.

The ordinance fixing the rate of real property tax shall be

enacted by the local board or council not later than

fifteenth day of September of the year next preceding the

year the tax shall begin to accrue. Within five days after

enactment, the board or council secretary shall forward

the ordinance to the local chief executive for his approval

and

signature.

If

he

considers

any

such

ordinance

prejudicial to the public welfare, he may veto it by

signifying to the local board or council concerned his

disapproval thereof in writing. The local board or council

may, by a two-thirds (2/3) vote of all its members and

within fifteen days from the date of receipt of a copy of

the vetoed ordinance, repass the same over the veto, in

which case it shall be deemed approved without the local

chief executive's approval or signature. If the local chief

executive fails to approve or veto the ordinance within ten

days after receipt of a copy thereof, it shall likewise be

deemed approved.

© Compiled by RGL

141 of 201