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City of Lapu-Lapu vs. Philippine Economic Zone Authority [PEZA]

CITY OF LAPU-LAPU, PETITIONER, VS. PHILIPPINE ECONOMIC ZONE AUTHORITY, RESPONDENT. PROVINCE OF BATAAN, REPRESENTED BY GOVERNOR ENRIQUE T. GARCIA, JR., AND EMERLINDA S. TALENTO, IN HER CAPACITY AS PROVINCIAL TREASURER OF BATAAN, PETITIONERS, VS. PHILIPPINE ECONOMIC ZONE AUTHORITY, RESPONDENT.

G.R. No. 184203 and G.R. No. 187583 | 2014-11-26

SECOND DIVISION
D E C I S I O N

LEONEN, J.:

The Philippine Economic Zone Authority is exempt from payment of real property taxes.
 
These are consolidated[1] petitions for review on certiorari the City of Lapu-Lapu and the Province of Bataan separately filed against the Philippine Economic Zone Authority (PEZA).
 
In G.R. No. 184203, the City of Lapu-Lapu (the City) assails the Court of Appeals’ decision[2] dated January 11, 2008 and resolution[3] dated August 6, 2008, dismissing the City’s appeal for being the wrong mode of appeal.  The City appealed the Regional Trial Court, Branch 111, Pasay City’s decision...