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PRESIDENTIAL DECREE NO. 434
PRESIDENTIAL DECREE NO. 434 -
FURTHER AMENDING PARAGRAPH 7 OF PRESIDENTIAL DECREE NO. 76 DATED
DECEMBER 6, 1972 REQUIRING ALL PERSONS, NATURAL OR JURIDICAL OWNING OR
ADMINISTERING REAL PROPERTY, INCLUDING THE IMPROVEMENTS THEREON, TO
FILE SWORN STATEMENT OF THE TRUE VALUE OF SUCH PROPERTY, AS AMENDED BY
PRESIDENTIAL DECREE NO. 261 DATED AUGUST 2, 1973, AND FURTHER AMENDED
BY PRESIDENTIAL DECREE NO. 304 DATED OCTOBER 2, 1973
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WHEREAS, in
order to enable the Central Board of Assessment Appeals to
expeditiously decide appeals from the decisions of the Provincial or
City Board of Assessment Appeals involving contested assessments of
real properties, the necessary complement of qualified and competent
personnel should be provided therefor; chanroblesvirtualawlibrary
WHEREAS, the anticipated volume of such appealed decisions will require
a reasonable statutory period for the Board to judiciously decide the
same;chanroblesvirtualawlibrary
WHEREAS, there is an urgent need to adequately fund the expenses of the
Central Board of Assessment Appeals incidental to the discharge of its
functions;chanroblesvirtualawlibrary
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines,
by virtue of the powers vested in me under the Constitution, do hereby
order and decree the following as part of the law of the land:cralaw:red
Section 1. Paragraph 7 of Presidential Decree No. 76
dated December 6, 1972 is hereby amended to read as follows: ".. The
Provincial or City Board of Assessment Appeals shall decide the appeal
within one hundred twenty days from receipt thereof. The Decision
rendered must be based on substantial evidence presented at the hearing
or at least contained in the record and disclosed to the parties
affected or such relevant evidence as a reasonable mind might accept as
adequate to support a conclusion. The owner or administrator of the
property or the assessor who is not satisfied with the decision of the
Board of Assessment Appeals, may, within thirty days after receipt of
the decision of the Board, appeal to the Central Board of Assessment
Appeals, composed of the Secretary of Finance, as Chairman, the
Secretary of Justice and the Secretary of Local Government and
Community Development, as members, whose decision shall be final." The
Central Board of Assessment Appeals shall promulgate rules and
regulations governing the procedure in such appeals. chanroblesvirtualawlibrary
However, an appeal shall not suspend the collection of the
corresponding realty tax as assessed by the Provincial or City Assessor
which shall be adjusted to conform with the decision on appeal.
To insure expeditious disposition of all cases involving contested
assessments brought on appeal to the Central Board of Assessment
Appeals, there is hereby created a Board of Commissioners and Staff to
assist the Central Board of Assessment Appeals, which shall be composed
of the following:cralaw:red
POSITION ANNUAL SALARY
1. Central Board Chief
Hearing Commissioner @
P17,400.00 per annum P17,400.00
2. Four Central Board
Hearing Commissioners @
P16,200.00 per annum 64, 800.00
3. Central Board Secretary
@ P9,600.00 per annum 9,600.00
4. Four Central Board
Stenographers @ P6,600.00 per
annum 26,400.00
5. Three Central Board
Docket and Filing Clerks @
14,400.00
and such other positions as the Central Board may deem necessary which
shall thereafter be included in the appropriation of the Department of
Finance in the corresponding General Appropriations Decree.
Any provision of law to the contrary notwithstanding, appointments to
the positions of Central Board Chief Hearing Commissioner, Central
Board Hearing Commissioners and Central Board Secretary shall be exempt
from the requirements and restrictions of the Civil Service Law, rules
and regulations as well as those pertaining to the position-item
classification and salary standardization, provided, that any
government retiree may be appointed to the Board of Commissioners
created herein and upon his appointment, he shall not be required to
reimburse or refund any gratuity received from the government nor shall
any pension or annuity to which he is entitled be suspended or reduced
on account of his employment. The members of the Board of Commissioners
shall serve until they reach the age of seventy unless sooner removed
for cause as provided by law. The Board of Commissioners shall be
members of the bar or civil or mechanical engineers, with at least five
years supervisory and/or field experience in assessment work.
The Secretary of Finance, as Chairman of the Central Board of
Assessment Appeals, shall appoint the members of the Board of
Commissioners and Staff.
The sum of one hundred twenty-five thousand pesos for the period from
April 1, 1974 to June 30, 1974 is hereby appropriated, to finance the
operations of the Central Board of Assessment Appeals. For every fiscal
year thereafter, such sums as may be necessary for the operations of
the said Board shall be included in the appropriation of the Department
of Finance in the corresponding General Appropriations
Decree. chanroblesvirtualawlibrary
Section 2. This Decree shall take effect immediately.
Done in the City of Manila,
this 8th day of April, in the year of Our Lord, nineteen hundred and
seventy-four.
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