Year: 2024

## **Title:** P.C. Javier & Sons, Inc. v. Hon. Court of Appeals, et al. (G.R. No. 130606) ## **Facts:** 1. **Initial Loan Application:** – **February 1981**: P.C. Javier & Sons Services, Inc. (the petitioner corporation) applied for a P1.5 million loan from First Summa Savings and Mortgage Bank (later renamed PAIC Savings and Mortgage Bank),…

**Title**: *National Power Corporation vs. Provincial Treasurer of Benguet, et al.* **Facts**: In May 2000, the Municipal Assessor of Itogon, Benguet assessed the National Power Corporation (NPC) a real property tax amounting to PHP 62,645,668.80 for properties located within the Binga Hydro-Electric Power Plant. The properties assessed were classified as industrial buildings, school buildings, roads,…

**Title:** City Assessor of Cebu City vs. Association of Benevola de Cebu, Inc. **Facts:** 1. **Parties Involved:** – Petitioner: City Assessor of Cebu City – Respondent: Association of Benevola de Cebu, Inc., owner of Chong Hua Hospital (CHH) in Cebu City. 2. **Construction of CHHMAC:** – In the late 1990s, the respondent constructed the CHH…

### **Title: Light Rail Transit Authority v. City of Pasay** ### **Facts:** In 1985, the City of Pasay assessed the Light Rail Transit Authority (LRTA) for real estate taxes on various LRTA properties, including lands, buildings, and transit systems. Would-be tax payments were neglected by LRTA despite admission of liability and appeals for installment payments.…

**Title**: Metropolitan Waterworks Sewerage System vs. Quezon City Government et al. **Facts**: 1. **Creation and Capitalization**: On June 19, 1971, Republic Act No. 6234 was enacted, creating the Metropolitan Waterworks and Sewerage System (MWSS). It was mandated to ensure the supply of potable water and sewerage services and was initially without capital stock. This changed…

### Title: **Manila International Airport Authority v. City of Pasay et al.** ### Facts: 1. **Background:** – The Manila International Airport Authority (MIAA) operates NAIA under Executive Order No. 903 (EO 903), issued by President Ferdinand E. Marcos in 1983. – EO 903 transferred about 600 hectares, including the runways and airport tower, to MIAA,…

### Title: Felicidad T. Martin, et al. v. DBS Bank Philippines, Inc., et al. ### Facts: 1. **Lease Agreement**: – On March 27, 1997, the Martin family (lessors) entered into a lease contract with DBS Bank Philippines, Inc. (lessee) covering a commercial warehouse and lots. – The lease term was five years, from March 1,…

### Title: University Physicians’ Services, Inc. v. Marian Clinics, Inc. and Dr. Lourdes Mabanta, G.R. No. ____, 644 Phil. 1 #### Facts: **Initial Lease Agreement**: – On May 31, 1973, Marian Clinics, Inc. (MCI) leased Marian General Hospital (MGH) and four associated schools to University Physicians’ Services, Inc. (UPSI) for ten years (June 1, 1973…

### Title: **Philippine Ports Authority v. City of Davao, CA-G.R. SP No. 00735-MIN** ### Facts: The case began when the Philippine Ports Authority (PPA), created under Presidential Decree No. 857, received a tax assessment notice from the City Assessor of Davao on June 17, 2004, for real property taxes on properties at Sasa Port. The…

### Ramie Textiles, Inc. vs. Auditor General **Title:** *Ramie Textiles, Inc. vs. Auditor General, G.R. No. L-25310, January 14, 1970* **Facts:** 1. *Commencement of Operations*: Ramie Textiles, Inc., a domestic corporation, began its operations in 1959 and paid P78,041.17 as real estate taxes on its plant machinery and equipment from 1959 to 1963. 2. *Claim…