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Herrera vs. Quezon City Board of Assessment Appeals (QCBAA) 113 Phil 177 or 3 SCRA 186

JOSE V. HERRERA and ESTER OCHANGCO HERRERA, petitioners, vs. THE QUEZON CITY BOARD OF ASSESSMENT APPEALS, respondent.

G.R. No. L-15270 | 1961-09-30

D E C I S I O N

CONCEPCION, J.:

Appeal, by petitioners Jose V. Herrera and Ester Ochangco Herrera, from a decision of the Court of Tax Appeals affirming that of the Board of Assessment Appeals of Quezon City, which held that certain properties of said petitioners are subject to assessment for purposes of real estate tax.

The facts and the issue are set forth in the aforementioned decision of the Court of Tax Appeals, from which we quote:

"On July 24, 1952, the Director of the Bureau of Hospitals authorized the petitioners to establish and operate the 'St. Catherine's Hospital,' located at 58 D. Tuazon, Sta. Mesa Heights. Quezon City (Exhibit...