Meralco Securities v. Central Board of Assessment Appeals
G.R. No. L-46245 May 31, 1982 Aquino, J.: Facts: Petitioner questions the decision of the respondent which held that petitioner’s pipeline is subject to realty tax. Pursuant to a concession, petitioner installed a pipeline system from Manila to Batangas. Meanwhile, the provincial assessor of Laguna treated the pipeline as real property. So, petitioner appealed the assessments to the Board of Assessment Appeals of Laguna. The board upheld the assessments and the decision became final and executory after the lapse of fifteen days from the date of receipt of a copy of the decision by the appellant. Meralco Securities contends that the Court of Tax Appeals has no jurisdiction to review the decision of the Central Board of Assessment Appeals and no judicial review of the Board's decision is provided for in the Real Property Tax Code. Hence, the petitioner’s recourse to file a petition for certiorari. Held: It was held that certiorari was properly availed of in this case. It ...