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Real Property Assessment Appeals_Flow Chart (by CGCL), Declaration of…

- - - - Within thirty (30) days from new or revised assessment
      - Via (a) personally or (b) by registered mail or (c) through the assistance of the punong barangay to the last known address of the person to be served
      - Appeal by Owner or Admistrator of Assessment to the Local Board of Assessment Appeals ("LBAA")
        
        Within sixty (60) from date of receipt of written notice of assessment
        
        By a petition under oath in the form prescribed for the purpose, together with copies of the tax declarations and such affidavits or documents submitted in support of the appeal
        
        Decision of the LBAA
        
        To be rendered within one hundred twenty (120) days from the date of receipt of the appeal
        
        A copy of the Decision to be furnished to the owner or such person having legal interest in the land by the Secretary of the LBAA
        
        Appeal to the Central Board of Assessment Appeals ("CBAA")
        
        Within thirty (30) days from the receipt of LBAA Decision
        
        Appeal from Decision of CBAA to the Court of Tax Appeals ("CTA") en banc
        
        Via petition for review under a procedure analogous to that provided for under rule 43 of the 1997 Rules of Civil Procedure, in accorance with R.A. 1125 as amended by R.A. 9282
        
        Within thirty (30) days after the receipt of the Decision of the CBAA
        
        If unfavorable, Motion for Reconsideration (optional)
        
        Within fifteen (15) days from notice of Decision of CTA en banc
        
        If denied, appeal via petition for review on certiorari to the Supreme Court
        
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