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Mactan-Cebu International Airport vs. City of Lapu-Lapu

MACTAN-CEBU INTERNATIONAL AIRPORT AUTHORITY (MCIAA), PETITIONER, VS. CITY OF LAPU-LAPU AND ELENA T. PACALDO, RESPONDENTS.

G.R. No. 181756 | 2015-06-15

D E C I S I O N
 
LEONARDO-DE CASTRO, J.:
 
This is a clear opportunity for this Court to clarify the effects of our two previous decisions, issued a decade apart, on the power of local government units to collect real property taxes from airport authorities located within their area, and the nature or the juridical personality of said airport authorities.

Before us is a Petition for Review on Certiorari under Rule 45 of the 1997 Rules of Civil Procedure seeking to reverse and set aside the October 8, 2007 Decision[1] of the Court of Appeals (Cebu City) in CA-G.R. SP No. 01360 and the February 12,...