This case has been cited 2 times or more.
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2007-02-16 |
CALLEJO, SR., J. |
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| As found by the appellate court, 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.[48] 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.[49] We find no reason to depart from this rule in this case. | |||||
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2001-12-12 |
YNARES-SANTIAGO, J. |
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| We have carefully gone over the decision of the CIAC in CIAC Case No. 02-2000, and we have found that it contains an exhaustive discussion of all claims and counterclaims of respondent and petitioner, respectively. More importantly, its findings are well supported by evidence which are properly referred to in the record. In all, we have found no ground to disturb the decision of the CIAC, especially since it possesses the required expertise in the field of construction arbitration. It is well settled that findings of fact of administrative agencies and quasi-judicial bodies, which have acquired expertise because their jurisdiction is confined to specific matters, are generally accorded not only respect, but finality when affirmed by the Court of Appeals.[13] | |||||