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City Government of Tagaytay Vs. Hon. Eleuterio F. Guerrero, etc. et al

CITY GOVERNMENT OF TAGAYTAY, Petitioner, versus HON. ELEUTERIO F. GUERRERO, Presiding Judge of the Regional Trial Court of Tagaytay, Branch XVIII; TAGAYTAY-TAAL TOURIST DEVELOPMENT CORPORATION; PROVINCE OF BATANGAS; MUNICIPALITY OF LAUREL, BATANGAS; and MUNICIPALITY OF TALISAY, BATANGAS, Respondents.

G.R. Nos. 140743 & G.R. No. 140745 | 2009-09-17

DECISION


NACHURA, J.:

Before the Court are consolidated petitions for review on certiorari under Rule 45 of the Rules of Court, assailing the Decision[1] dated June 19, 1998 and the Resolution[2] dated November 11, 1999 of the Court of Appeals (CA) in CA-G.R. SP Nos. 39008 and 38298.

The Facts

Tagaytay-Taal Tourist Development Corporation (TTTDC) is the registered owner of two (2) parcels of land covered by Transfer Certificate of Title (TCT) Nos. T-9816[3] and T-9817[4] of the Registry of Deeds of Tagaytay City. TTTDC incurred real estate tax liabilities on the said properties for the tax years 1976 to 1983.[5]

On November 28, 1983,...