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System Plus Computer College vs Local Government of Caloocan City 408 SCRA 494

SYSTEMS PLUS COMPUTER COLLEGE OF CALOOCAN CITY, petitioner, vs. LOCAL GOVERNMENT OF CALOOCAN CITY, MAMERTO MANAHAN, ATTY. NESTOR D. FRANCISCO, as City Assessor and City Legal Officer of Caloocan City, and ADORACION ANGELES, Presiding Judge, Regional Trial Court of Caloocan City, Branch 121. respondents.

G.R. No. 146382 | 2003-08-07

D E C I S I O N

CORONA, J.:

The instant petition for certiorari assails the Resolution[1] of the respondent Regional Trial Court of Caloocan City, Branch 121, dated December 29, 1999, dismissing the petition for mandamus in Civil Case No. C-595, and the Order dated February 23, 2000 denying the subsequent motion for reconsideration.

Petitioner Systems Plus Computer College is a non-stock and non-profit educational institution organized and established in 1997 with business address at 141-143 10th Avenue, Caloocan City. As such, it enjoys property tax exemption from the local government on its buildings but not on the parcels of land which...