— Civil Law, Taxation —

MERALCO vs. CENTRAL BOARD OF ASSESSMENT APPEALS (CBAA) G.R. No. L-46245 May 31, 1982 TAXATION, REALTY TAX, CIVIL LAW, REAL PROPERTY

January 11, 2018

FACTS: Meralco Securities Industrial Corporation assails the decision of the CBAA, holding that Meralco Securities’ oil pipeline is subject to realty tax. The record reveals that pursuant to a pipeline concession issued under the Petroleum Act of 1949, R. A. No. 387, Meralco Securities installed from Batangas to Manila a pipeline system consisting of… Read More MERALCO vs. CENTRAL BOARD OF ASSESSMENT APPEALS (CBAA) G.R. No. L-46245 May 31, 1982 TAXATION, REALTY TAX, CIVIL LAW, REAL PROPERTY

— Taxation —

MCIAA vs. MARCOS G.R. No. 120082, September 11, 1996 261 SCRA 667 Public Corporation, Taxation, Local Government Code, Realty Tax,

October 30, 2017

FACTS: Mactan Cebu International Airport Authority (MCIAA) was created by virtue of Republic Act 6958. Since the time of its creation, MCIAA enjoyed the privilege of exemption from payment of realty taxes in accordance with Section 14 of its Charter. However on 11 October 1994, the Office of the Treasurer of Cebu, demanded for the… Read More MCIAA vs. MARCOS G.R. No. 120082, September 11, 1996 261 SCRA 667 Public Corporation, Taxation, Local Government Code, Realty Tax,