G.R. No. 209303 - NATIONAL POWER CORPORATION, VS. THE PROVINCIAL TREASURER OF BENGUET, THE PROVINCIAL ASSESSOR OF BENGUET, THE MUNICIPAL TREASURER OF ITOGON, BENGUET AND THE MUNICIPAL ASSESSOR OF ITOGON, BENGUET.D E C I S I O N - Supreme Court E-Library

Ruling

WHEREFORE , the petition is DENIED for lack of merit. The Decision of the Court of Tax Appeals En Banc in C.T.A. EB No. 891 is AFFIRMED . The case is REMANDED to the Local Board of Assessment Appeals for further proceedings subject to payment under protest of the assailed assessment. SO ORDERED.