NATIONAL POWER CORPORATION, PETITIONER, VS. PROVINCIAL GOVERNMENT OF BULACAN, GLORIA P. STA. MARIA, MUNICIPAL ASSESSOR OF NORZAGARAY, AND THE MUNICIPAL GOVERNMENT OF NORZAGARAY, BULACAN, RESPONDENTS.
- G.R. Number: G.R. No. 207140
- Promulgated: 2023-01-30
- Ponente: LOPEZ, M., J.
Keywords
Section 252(a) Local Government Code, Section 234(c) Local Government Code, Section 218(d) Local Government Code, Section 212 Local Government Code, Section 215 Local Government Code, Section 199(o) Local Government Code, Article 290(o) Rules and Regulations Implementing the LGC, Rule 45 Rules of Court, Section 234(e) Local Government Code, Section 193 Local Government Code, Section 216 Local Government Code, Article 415 Civil Code, Exhaustion of Administrative Remedies, Payment Under Protest, Actual, Direct, and Exclusive Use for Tax Exemption, Real Property Taxation, Tax Exemption of GOCCs, Machinery Classification for RPT, Local Taxation, Administrative Assessment Appeals