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Social Security System vs. City of Bacolod, et al.

SOCIAL SECURITY SYSTEM, petitioner, vs. CITY OF BACOLOD and MIGUEL REYNALDO as City Treasurer of Bacolod City, respondents.

G.R. No. L-35726 | 1982-07-21

D E C I S I O N


ESCOLIN, J.:

We set aside the decision of the Court of First Instance of Negros Occidental in Civil Case No. 5980, entitled \"Social Security System versus City of Bacolod and Miguel Reynaldo, as City Treasurer of Bacolod City,\" which sustained the forfeiture of certain real properties of the Social Security System in favor of the City of Bacolod for delinquency in payment of real estate taxes.

Petitioner Social Security System is a government agency created under Republic Act No. 1161, whose primary function is to \"develop, establish gradually and perfect a social security system which shall be suitable to the needs...