Back

Radio Communications of the Philippines, Inc. vs Provincial Assessor of South Cotabato, et al.

RADIO COMMUNICATIONS OF THE PHILIPPINES, INC. (RCPI), Petitioner, versus PROVINCIAL ASSESSOR OF SOUTH COTABATO, PROVINCIAL TREASURER OF SOUTH COTABATO, MUNICIPAL ASSESSOR OF TUPI, SOUTH COTABATO, and MUNICIPAL TREASURER OF TUPI, SOUTH COTABATO Respondents.

G.R. No. 144486 | 2005-04-13

D E C I S I O N 


CARPIO, J.: 

The Case 

This is a petition for review[1] to set aside the Decision[2] dated 29 March 2000 of the Court of Appeals ("appellate court") in CA-G.R. SP No. 47446. The appellate court modified the ruling of the Central Board of Assessment Appeals ("CBAA") and exempted petitioner Radio Communications of the Philippines, Inc. ("RCPI") from paying real property tax assessed on its machinery and radio equipment mounted on its relay station tower as accessories. However, the appellate court held RCPI liable for real property tax on its radio station building, machinery shed, and relay station...