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Sec 226 local board of assessment appeals guide notes on real property taxation part 2

GUIDE NOTES ON REAL PROPERTY TAXATION PART CHAPTER - ASSESSMENT APPEALS Sec Local Board of Assessment Appeals - Any owner or person having legal interest in the property who is not satis ?ed with the action of the provincial city or municipal assessor in the assessment of his property may within sixty days from the date of receipt of the written notice of assessment appeal to the Board of Assessment Appeals of the province or city by ?ling a petition under oath in the form prescribed for the purpose together with copies of the tax declarations and such a ?davits or documents submitted in support of the appeal Q Who is a ??person having legal interest in the property ? This decision resolved the motion for reconsideration ?led by NPC of the Supreme Court ? s decision dated July In National Power Corporation v Province of Quezon the Province of Quezon assessed Mirant Pagbilao Corporation for unpaid realty taxes for the machineries located in its power plant in Pagbilao Quezon NPC which entered into a Build-Operate-Transfer Agreement with Mirant was furnished a copy of the tax assessment Subsequently NPC protested the assessment before the LBAA claiming entitlement to tax exemptions pursuant to Sections c and e of the LGC On NPC ? s legal standing to protest the assessment to the LBAA the Supreme Court held that NPC was not a ??person having legal interest in the property ? and that the phrase did not include an entity that assumed another person ? s tax liability by contract ??Legal interest is de ?ned as interest in property or a claim cognizable at law equivalent to that of a legal owner who has legal title to the property ? A review of the provisions of the LGC on real property taxation shows that the phrase ??person having legal interest in the property ? has been repeatedly adopted and used to de ?ne an entity in whose name the real property shall be listed valued and assessed who may be summoned by the local assessor to gather information on which to base the market value of the real property who may protest the tax assessment before the LBAA and may appeal the latter ? s decision to the CBAA who may be liable for the idle land tax as well as who may be exempt from the same who shall be noti ?ed of any proposed ordinance imposing a special levy as well as who may object the proposed ordinance who may pay the real property tax who is entitled to be noti ?ed of the warrant of levy and against whom it may be enforced who may stay the public auction upon payment of the delinquent tax penalties and surcharge and who may redeem the property after it was sold at the public auction for delinquent taxes National Power Corporation v Province of Quezon GR No January Q When are assessments appealable to the LBAA In Callanta v O ?ce of