SECOND DIVISION
D E C I S I O N
CARPIO, J.:
The Case
This petition for review1 assails the 9 May 2007 Decision2 of the Court of Tax Appeals in C.T.A. EB No. 193, affirming the 5 October 2005 Decision of the Central Board of Assessment Appeals (CBAA) in CBAA Case No. L-33. The CBAA dismissed the appeal of petitioner Philippine Fisheries Development Authority (PFDA) from the Decision of the Local Board of Assessment Appeals (LBAA) of Lucena City, ordering PFDA to pay the real property taxes imposed by the City Government of Lucena on the Lucena Fishing Port Complex.
The Facts
The facts as found by the CBAA are as follows:
The records show that the...
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