CTA Case No. 1787 (Decision)

~VICENTE DIEGO LOCSIN CTA CASE NO . 1787 and GUSTIN T. LOCSIN , Petitioners , - versus CIRILO B. GALLOS , in his capacity as Baco~od City Assessor , and Bacolod City Board of ssessment (Tax) Appeals , Respondents . X- - - - - - - - - - - - X DECI S I 0 N Petitioner Vicente Diego Locsin purchased on September 6, 1963 , Lot Noo 15, Bloci No . 3 , with an area of 600 square meters at PlOoOO per square meter, or for P6 , ooo . oo from the Capitol Subdivision, Inc . of Bacolod Cityo This lot is a portion of Cadastral Lot 1205 pt . which was assessed at P5 oOO per square meter on September 30 , 1963 under Tax Declaration Noo 14336 , effective 1964o On October 24 , 1963 , Lot 15 aforesaid was assessed at Pl2 o00 per square meter or a total of P7,200 by Tax Dec- laration No o 14528 , effective 1964, cancelling Tax Dec . laration No . 14336 as far as said lot is con'cerned o The assessment at Pl2 o00 per square mete r of said lot is P2 . 00 more than its purchase price per square meter . On March 5, 1964 , petitioner requested for the reconsideration of the said assessment but same was denied by respondent City Assessor Cirilo Bo Gallas in a letter dated March 13 , 1964 ( Exhs . 8 , 9 , 526

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