PHILIPPINE HEART CENTER, PETITIONER, VS. THE LOCAL GOVERNMENT OF QUEZON CITY, CITY MAYOR OF QUEZON CITY, CITY TREASURER OF QUEZON CITY AND CITY ASSESSOR OF QUEZON CITY, RESPONDENTS.
- G.R. Number: G.R. No. 225409
- Promulgated: 2022-02-28
- Ponente: LAZARO-JAVIER, J.
Keywords
real property taxation, tax exemption, government instrumentality, local government code, certiorari, grave abuse of discretion, exhaustion of administrative remedies, public dominion, beneficial use, Philippine Heart Center