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Manila Electric vs. The City Assessor

MANILA ELECTRIC COMPANY, PETITIONER, VS. THE CITY ASSESSOR AND CITY TREASURER OF LUCENA CITY, RESPONDENTS.

G.R. No. 166102 | 2015-08-05

D E C I S I O N
 
LEONARDO-DE CASTRO, J.:
 
Before the Court is a Petition for Review on Certiorari under Rule 45 of the Rules of Court filed by Manila Electric Company (MERALCO), seeking the reversal of the Decision[1] dated May 13, 2004 and Resolution[2] dated November 18, 2004 of the Court of Appeals in CA-G.R. SP No. 67027. The appellate court affirmed the Decision[3] dated May 3, 2001 of the Central Board of Assessment Appeals (CBAA) in CBAA Case No. L-20-98, which, in turn, affirmed with modification the Decision[4] dated June 17, 1998[5] of the Local Board of Assessment Appeals (LBAA) of Lucena City, Quezon Province, as...