METROPOLITAN WATERWORKS AND SEWERAGE SYSTEM, PETITIONER, VS. CENTRAL BOARD OF ASSESSMENT APPEALS, THE PASAY CITY LOCAL BOARD OF ASSESSMENT APPEALS, PASAY CITY, THE PASAY CITY TREASURER AND CITY ASSESSOR, RESPONDENTS.
- G.R. Number: G.R. No. 215955
- Promulgated: 2023-06-05
- Ponente: LOPEZ, J.
Keywords
Rule 45 Rules of Court, RA 6234, RA 8041 "National Water Crisis Act of 1995", RA 7160 "Local Government Code of 1991" Sections 133(o), 234(a), 252, 226, 206, 253, 205(d), RA 10149 "GOCC Governance Act of 2011", Government Instrumentality with Corporate Powers, Tax Exemption of Government Instrumentalities, Exhaustion of Administrative Remedies, Beneficial Use Doctrine in Taxation, Real Property Taxation, Tax Exemption, Local Government Taxation, Government Instrumentalities, Petition for Review on Certiorari, Government-Owned or -Controlled Corporation (GOCC), Public Utility, Government Instrumentality, Concessionaire Agreement, Real Property Tax, Certiorari