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Yamane vs. BA Lepanto Condominium Corporation

LUZ R. YAMANE, in her capacity as the CITY TREASURER OF MAKATI CITY, Petitioner, versus BA LEPANTO CONDOMINUM CORPORATION, Respondent.

G.R. No. 154993 | 2005-10-25

D E C I S I O N

Tinga, J.:

Petitioner City Treasurer of Makati, Luz Yamane (City Treasurer), presents for resolution of this Court two novel questions: one procedural, the other substantive, yet both of obvious significance. The first pertains to the proper mode of judicial review undertaken from decisions of the regional trial courts resolving the denial of tax protests made by local government treasurers, pursuant to the Local Government Code. The second is whether a local government unit can, under the Local Government Code, impel a condominium corporation to pay business taxes.[1]

While we agree with the City Treasurer's position on the...