Cited Laws
Accordingly, when the very authority and power of the assessor to impose the assessment, and of the treasurer to collect real property taxes are in question, the proper recourse is a judicial action. [91] The following provisions of the 2016 Consolidated and Revised Rules of Procedure governing the proceedings before the LBAA and CBAA [92] clearly recognize that these administrative agencies have limited jurisdiction which do not have the required expertise or competence to rule on questions of law , thus: Rule III Procedure before the Local Board of Assessment Appeals Section 1. Organization, Powers, Duties, and Functions of the Local Boards. (a) It shall be composed of the Registrar of Deeds, as Chairman, the provincial or city prosecutor and the provincial or city engineer as members , who shall serve as such in ex officio capacities without additional compensation. (b) The Chairman shall have the power to designate any employee of the province or city to serve as secretary to the Local Board, also without additional compensation. (c) In provinces or cities without a provincial or city engineer, the district engineer shall serve as member. In the absence of the Registrar of Deeds, or the provincial or city prosecutor, or the provincial or city engineer, or the district engineer, the persons performing their duties, whether in acting capacities or as duly designated officers-in-charge, shall automatically become the chairman or member, respectively, as the case may be. [. . . .] Section 4. Jurisdiction of the Local Boards It shall have the original jurisdiction to hear and decide appeals of owners/administrators of real property from the actions of the provincial, city or municipal assessors in the assessments of their real properties, and from the actions of the provincial, city or municipal treasurers in the collection of real property taxes, special levies, or other real property taxes under Title Two, Book II of Republic Act No. 7160. Rule IV Appeals to the Local Board of Assessment Appeals Section 1. Who May Appeal to the Local Boards Any owner or person having legal interest in the subject property (a) who is not satisfied with the action of the assessor in the assessment of his property, or (b) who is not satisfied with the action or inaction of the treasurer on his claim for refund or credit of taxes paid under protest, or (c) who is not satisfied with the action or inaction of the treasurer on his claim for refund or credit of taxes paid but found to be illegal or erroneous by competent authority, may appeal to the Local Board of the province or city, or municipality within the Metropolitan Manila Area, where the subject property is situated. Section 2. When to Appeal to the Local Boards Appeals shall be filed with the said Boards within the periods prescribed as follows: a. If the subject matter of the appeal is the perceived error or errors in the assessment of the property concerned , the appeal to the Local Board with t