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Raul H. Sesbre?o vs. Central Board of Assessment Appeals, et al.

RAUL H. SESBRE?O, petitioner vs. CENTRAL BOARD OF ASSESSMENT APPEALS and THE CITY ASSESSOR OF CEBU CITY, respondents.

G.R. No. 106588 | 1997-03-24

D E C I S I O N


PANGANIBAN, J.:

In resolving the validity of retroactive real estate tax assessments, may the Central Board of Assessment Appeals and thereafter the Supreme Court take up and consider issues not raised before the Local Board of Assessment Appeals? For the purpose of assessing back taxes on real estate, what is the meaning of the phrase "declared for the first time?" Specifically, may such back taxes be assessed on a property initially declared as a "residential house of strong materials" after the City Assessor discovered years later that such property was after all a residential building consisting of four storey with a...