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BENGUET CORPORATION v. CENTRAL BOARD OF ASSESSMENT APPEALS

This case has been cited 1 times or more.

2009-04-24
AUSTRIA-MARTINEZ, J.
In a Decision[9] dated November 10, 1995, the LBAA dismissed respondent's appeal for having been filed out of time. It further held that the subject property is taxable as an improvement on the principal real property, citing the ruling of the Court in Benguet Corporation v. Central Board of Assessment Appeals[10] that a tailings dam is a permanent improvement not exempt from real property taxation.