fels vs btangas

G.R. No. 168557 Case Digest G.R. No. 168557, February 16, 2007 FELS Energy, Inc. vs Province of Batangas and the Office of the Provincial Assessor of Batangas Ponente: Callejo, Sr. Facts: January 1993, NPC entered into a lease contract with Polar Energy over MW diesel engine power barges in Batangas for a period of 5 years. Subsequently, Polar assigned its rights under the agreement to FELS. NPC initially opposed. August 1995, FELS received an assessment of real property taxes on the barges. FELS referred the matter to NPC reminding it of its obligation under the agreement to pay the real estate taxes. NPC sought for reconsideration of the decision but the motion was denied. NPC filed a petition to the Local Board Assessment Appeals. The provincial Assessor averred that the barges were real property for the purpose of taxation. LBAA still denied the petition filed by NPC and ordered FELS to pay the taxes. LBAA Ruling: power plant facilities are considered real property because they are installed at a specific location with a character of permanency. The owner of the barges-FELS is a private corporation-is the one being taxed, not NPC. The agreement will not justify the exemption of FELS. FELS then appealed to Central BAA. CBAA rendered s decision finding the power barges exempt from real property tax. CBAA Ruling: the power barges belong to NPC since they are actually used by it. FELS appealed before the CA but was denied as well. Held: YES. The CBAA and LBAA power barges are real property and are thus subject to real property tax. This is also the inevitable conclusion, considering that G.R. No. 165113 was dismissed for failure to sufficiently show any reversible error. Tax assessments by tax examiners are presumed correct and made in good faith, with the taxpayer having the burden of proving otherwise. Besides, factual findings of administrative bodies, which have acquired expertise in their field, are generally binding and conclusive upon the Court; we will not assume to interfere with the sensible exercise of the judgment of men especially trained in appraising property. Where the judicial mind is left in doubt, it is a sound policy to leave the assessment undisturbed. We find no reason to depart from this rule in this case. Moreover, Article 415 (9) of the New Civil Code provides that “docks and structures which, though floating, are intended by their nature and object to remain at a fixed place on a river, lake, or coast” are considered immovable property. Thus, power barges are categorized as immovable property by destination, being in the nature of machinery and other implements intended by the owner for an industry or work which may be carried on in a building or on a piece of land and which tend directly to meet the needs of said industry or work. Petitioners maintain nevertheless that the power barges are exempt from real estate tax under Section 234 (c) of R.A. No. 7160 because they are actually,

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G.R. No. 168557 Case DigestG.R. No. 168557, February 16, 2007FELS Energy, Inc.vs Provnce o! "a#angas an$ #%e &!!ce o! #%e Provnca' (ssessor o! "a#angasPonen#e) *a''e+o, Sr.Fac#s),anuary 1--., NP* en#ere$ n#o a 'ease con#rac# /#% Po'ar Energy over 01$ese' engne 2o/er barges n "a#angas !or a 2ero$ o! 5 years. Subse3uen#'y,Po'ar assgne$ #s rg%#s un$er #%e agree4en# #o FELS. NP* n#a''y o22ose$.(ugus# 1--5, FELS receve$ an assess4en# o! rea' 2ro2er#y #a5es on #%e barges.FELS re!erre$ #%e 4a##er #o NP* re4n$ng # o! #s ob'ga#on un$er #%eagree4en# #o 2ay #%e rea' es#a#e #a5es. NP* soug%# !or recons$era#on o! #%e$ecson bu# #%e 4o#on /as $ene$.NP* !'e$ a 2e##on #o #%e Loca' "oar$ (ssess4en# (22ea's. 6%e 2rovnca'(ssessor averre$ #%a# #%e barges /ere rea' 2ro2er#y !or #%e 2ur2ose o!#a5a#on. L"(( s#'' $ene$ #%e 2e##on !'e$ by NP* an$ or$ere$ FELS #o 2ay#%e #a5es.L"(( Ru'ng) 2o/er 2'an# !ac'#es are cons$ere$ rea' 2ro2er#y because #%eyare ns#a''e$ a# a s2ec!c 'oca#on /#% a c%arac#er o! 2er4anency. 6%e o/nero! #%e barges7FELS s a 2rva#e cor2ora#on7s #%e one beng #a5e$, no# NP*.6%e agree4en# /'' no# +us#!y #%e e5e42#on o! FELS.FELS #%en a22ea'e$ #o *en#ra' "((. *"(( ren$ere$ s $ecson !n$ng #%e 2o/erbarges e5e42# !ro4 rea' 2ro2er#y #a5.*"(( Ru'ng) #%e 2o/er barges be'ong #o NP* snce #%ey are ac#ua''y use$ by#. FELS a22ea'e$ be!ore #%e *( bu# /as $ene$ as /e''.8e'$)9ES. 6%e *"(( an$ L"(( 2o/er barges are rea' 2ro2er#y an$ are #%us sub+ec# #orea' 2ro2er#y #a5. 6%s s a'so #%e nev#ab'e conc'uson, cons$erng #%a#G.R. No. 16511. /as $s4sse$ !or !a'ure #o su!!cen#'y s%o/ any reversb'eerror. 6a5 assess4en#s by #a5 e5a4ners are 2resu4e$ correc# an$ 4a$e n goo$!a#%, /#% #%e #a52ayer %avng #%e bur$en o! 2rovng o#%er/se. "es$es,!ac#ua' !n$ngs o! a$4ns#ra#ve bo$es, /%c% %ave ac3ure$ e52er#se n#%er !e'$, are genera''y bn$ng an$ conc'usve u2on #%e *our#: /e /'' no#assu4e #o n#er!ere /#% #%e sensb'e e5ercse o! #%e +u$g4en# o! 4enes2eca''y #rane$ n a22rasng 2ro2er#y. 1%ere #%e +u$ca' 4n$ s 'e!# n$oub#, # s a soun$ 2o'cy #o 'eave #%e assess4en# un$s#urbe$. 1e !n$ noreason #o $e2ar# !ro4 #%s ru'e n #%s case.0oreover, (r#c'e ;15

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