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Manila International Airport Authority Vs. City of Pasay, et al. [ DISSENTING OPINION, TINGA, J. ]

MANILA INTERNATIONAL AIRPORT AUTHORITY, Petitioner, versus CITY OF PASAY, SANGGUNIANG PANGLUNGSOD NG PASAY, CITY MAYOR OF PASAY, CITY TREASURER OF PASAY, and CITY ASSESSOR OF PASAY, Respondents.

G.R. No. 163072 | 2009-04-02

DISSENTING OPINION


Tinga, J.:

I maintain my dissent expressed in the 2006 ruling in MIAA v. City of Parañaque[1] (the "Parañaque case.")

The majority relies on two main points drawn from the 2006 Parañaque case in this instance as it rules once again that the MIAA is exempt from realty taxes assessed by the City of Pasay. First, because MIAA is a government instrumentality, it somehow finds itself exempt from the said taxes, supposedly by operation of the Local Government Code. Second, the subject properties are allegedly owned by the Republic of the Philippines, notwithstanding that legal title thereto is in the name of the MIAA, which is a...