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Phil. Fisheries Devt. Authority vs. The Hon. CA, et al

PHILIPPINE FISHERIES DEVELOPMENT AUTHORITY, Petitioner, versus THE HONORABLE COURT OF APPEALS, THE HONORABLE REGIONAL TRIAL COURT, BRANCH 169, MALABON, METRO MANILA, THE MUNICIPALITY OF NAVOTAS, METRO MANILA, HON. FLORANTE M. BARREDO, in his official capacity as Municipal Treasurer of Navotas, Metro Manila, and HON. NORBERTO E. AZARCON, in his capacity as Chairman of the Public Auction Sale Committee of Navotas, Metro Manila, Respondents.

G.R. No. 150301 | 2007-10-02

DECISION
 

AZCUNA, J.:

This is a petition for review[1] of the decision and resolution of the Court of Appeals (CA), dated July 19, 2001 and September 19, 2001, respectively, in CA-G.R. CV No. 42472, entitled "Philippine Fisheries Development Authority v. The Municipality of Navotas, Metro Manila, et al."

The facts appear as follows:

The controversy arose when respondent Municipality of Navotas assessed the real estate taxes allegedly due from petitioner Philippine Fisheries Development Authority (PFDA) for the period 1981-1990 on properties under its jurisdiction, management and operation located inside the Navotas Fishing Port...