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Benguet Corporation Vs. Central Board Of Assessment Appeals, Et Al.

BENGUET CORPORATION, petitioner, vs. CENTRAL BOARD OF ASSESSMENT APPEALS, LOCAL BOARD OF ASSESSMENT APPEALS OF THE PROVINCE OF BENGUET, and MUNICIPAL ASSESSOR OF ITOGON, BENGUET, respondents.

G.R. No. 100959 | 1992-06-29

D E C I S I O N


BELLOSILLO, J.:

BENGUET CORPORATION, in this original petition for certiorari, seeks to annul and set aside the Decision of the Central Board of Assessment Appeals of May 28, 1991, as well as the Resolution of July 1, 1991, denying its motion for reconsideration, which affirmed the decision of respondent Local Board of Assessment Appeals of the Province of Benguet declaring as valid the tax assessments made by the Municipal Assessor of Itogon, Benguet, on the bunkhouses of petitioner occupied as dwelling by its rank and file employees based on Tax Declarations Nos. 8471 and 10454.

The Provincial Assessor of Benguet,...