Professional Documents
Culture Documents
City of Davao
En Banc, Leonen
LBAA dismissed PPA’s appeal for having been filed out of time
and for its lack of jurisdiction. PPA appealed before CBAA
(Central Board of Assessment Appeals), but this appeal was
denied. Thus, it filed an appeal with CTA (Court of Tax Appeals).
PPA claimed that it did not receive any warrant of levy for the
three properties or any notice for their auction and that it may
still redeem the properties. Thus, it filed a petition for certiorari
with the CA (Court of Appeals). It argued that it had no other
speedy and adequate remedy except to file a petition for
certiorari with the CA.
While the petition was pending with the CA, CTA promulgated a
decision, granting PPA’s appeal, voiding all tax assessments by
Davao City on aforementioned properties. Thereafter, CA
dismissed the petition holding that CTA had exclusive jurisdiction
to determine the matter and saying that PPA should have applied
for the issuance of writ of injunction before CTA. Hence, CA
upheld the authority of Davao City in taxing PPA’s properties.
Thus, PPA filed a petition for review under before the SC.
Petitioner has failed to cite any law supporting its contention that
CA has jurisdiction over the case., RA No. 1125, as amended by
RA No. 9282, provides that CTA has exclusive appellate
jurisdiction over decisions of CBAA in the exercise of its appellate
jurisdiction over cases involving the assessment and taxation of
real property originally decided by the provincial or city board of
assessment appeals.