LIGHT RAIL TRANSIT AUTHORITY, PETITIONER, VS. CITY OF PASAY, REPRESENTED BY THE CITY TREASURER AND THE CITY ASSESSOR, RESPONDENT.
- G.R. Number: G.R. No. 211299
- Promulgated: 2022-06-28
- Ponente: HERNANDO, J.
Keywords
Rule 45 Rules of Court, Rule 65 Rules of Court, Section 198 Local Government Code, Section 199 Local Government Code, Section 217 Local Government Code, Section 133(o) Local Government Code, Section 234(a) Local Government Code, Article 420 Civil Code, Republic Act No. 7160 (Local Government Code), Doctrine of Exhaustion of Administrative Remedies, Government Instrumentality with Corporate Powers (GICP) Exemption from Real Property Tax, Cessante Ratione Legis, Cessat Ipsa Lex, Beneficial Use Doctrine in Real Property Taxation, Real Property Taxation, Local Taxation, Tax Exemption of Government Instrumentalities, Jurisdiction over Tax Assessments, Certiorari, Prohibition, Mandamus