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The Provincial Assesor of Marinduque Vs. Hon. Court of Appeals, et al.

THE PROVINCIAL ASSESSOR OF MARINDUQUE, Petitioner, versus THE HONORABLE COURT OF APPEALS AND MARCOPPER MINING CORPORATION, Respondent.

G.R. No. 170532 | 2009-04-30

D E C I S I O N


AUSTRIA-MARTINEZ, J.:

The Provincial Assessor of the Province of Marinduque (petitioner) assails by Petition for Certiorari under Rule 65 of the Rules of Court the May 30, 2005 Decision[1] of the Court of Appeals (CA) which declared the Siltation Dam and Decant System of Marcopper Mining Corporation (respondent) exempt from real property tax; and the September 29, 2005 CA Resolution[2] which denied petitioner's motion for reconsideration.

Petitioner issued against respondent an Assessment Notice,[3] dated March 28, 1994, for real property taxes due on the latter's real properties, including its Siltation Dam and Decant...