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Republic of the Philippines vs. City of Kidapawan 477 SCRA 324

REPUBLIC OF THE PHILIPPINES (REPRESENTED BY THE DEPARTMENT OF ENERGY [DOE] AND THE PHILIPPINE NATIONAL OIL COMPANY-ENERGY DEVELOPMENT CORPORATION [PNOC-EDC]), PETITIONER, VS. CITY OF KIDAPAWAN, KIDAPAWAN CITY ASSESSOR AND KIDAPAWAN CITY TREASURER, RESPONDENTS.

G.R. No. 166651 | 2005-12-09

FIRST DIVISION
D E C I S I O N


YNARES-SANTIAGO, J.:

This petition for review on certiorari[1] assails the September 8, 2004 Decision[2] and the January 10, 2005 Order[3] of the Regional Trial Court of Kidapawan City, Cotabato, Branch 17, in Civil Case No. 2003-14. The trial court held that the Philippine National Oil Company-Energy Development Corporation (PNOC-EDC) is not exempt from payment of real property taxes over the Mt. Apo Geothermal Reservation Area (MAGRA); enjoined the sale by public auction of the MAGRA; but allowed respondents to proceed with the sale of the existing improvements thereon.

In order to reduce the country's...