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City Assessor of Cebu City vs. Association of Benevola De Cebu, Inc. 524 SCRA 128

CITY ASSESSOR OF CEBU CITY, Petitioner, versus ASSOCIATION OF BENEVOLA DE CEBU, INC., Respondent.

G.R. No. 152904 | 2007-06-08

D E C I S I O N


VELASCO, JR., J.:

Is a medical arts center built by a hospital to house its doctors a separate commercial establishment or an appurtenant to the hospital? This is the core issue to be resolved in the instant petition where petitioner insists on a 35% assessment rate on the building which he considers commercial in nature contrary to respondent's position that it is a special real property entitled to a 10% assessment rate for purposes of realty tax.

The Case


This Petition for Review on Certiorari[1] under Rule 45 assails the October 31, 2001 Decision[2] of the Court of Appeals (CA) in CA-G.R. SP No. 62548, which affirmed...