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Philippine Port Authority vs. City of Davao

PHILIPPINE PORTS AUTHORITY, PETITIONER, V. THE CITY OF DAVAO, SANGGUNIANG PANGLUNGSOD NG DAVAO CITY, CITY MAYOR OF DAVAO CITY, CITY TREASURER OF DAVAO CITY, CITY ASSESSOR OF DAVAO CITY, AND CENTRAL BOARD OF ASSESSMENT APPEALS (CBAA), RESPONDENTS.

G.R. No. 190324 | 2018-06-06

D E C I S I O N
 
LEONEN, J.:
 
When a tax case is pending on appeal with the Court of Tax Appeals, the Court of Tax Appeals has the exclusive jurisdiction to enjoin the levy of taxes and the auction of a taxpayer's properties in relation to that case.
 
This is a Petition for Review on Certiorari,[1] assailing the Court of Appeals December 15, 2008 Decision[2] and September 11, 2009 Resolution[3] in CA-G.R. SP No. 00735-MIN, dismissing the Philippine Ports Authority's Petition for Prohibition.
The Philippine Ports Authority was created under Presidential Decree No. 857, as amended. It was mandated "to...