NATIONAL FOOD AUTHORITY, REPRESENTED BY ATTY. MA. THERESA S. VILLAFUERTE, CPA, IN HER CAPACITY AS DEPARTMENT MANAGER OF NFA LEGAL AFFAIRS DEPARTMENT, PETITIONER , VS. CITY GOVERNMENT OF TAGUM, CITY ASSESSOR AND CITY TREASURER OF TAGUM, PROVINCE OF DAVAO DEL NORTE, RESPONDENTS .
- G.R. Number: G.R. No. 261472
- Promulgated: 2024-05-21
- Ponente: LAZARO-JAVIER, J.
Keywords
Section 133(o) Local Government Code, Section 234(a) Local Government Code, Republic Act No. 10149, Presidential Decree No. 1770, Republic Act No. 11203, Republic Act No. 7160 Sections 226 and 252, Revised Corporation Code Section 3, Government Instrumentality Doctrine, Res judicata (referential), Local Government Taxation, Real Property Tax Exemption, Government Instrumentalities, National Food Authority Powers and Functions, Locus Standi, Prohibition (legal remedy), Certiorari, Quasi-judicial functions, Ministerial functions, Precondition to judicial remedy, Payment under protest rule