Back

Herarc Realty Corp. vs. The Provincial Treasurer of Batangas

HERARC REALTY CORPORATION, Petitioner, vs. THE PROVINCIAL TREASURER OF BATANGAS, THE PROVINCIAL ASSESSOR OF BATANGAS, THE MUNICIPAL ASSESSOR AND MUNICIPAL TREASURER OF CALATAGAN, BATANGAS, DR. RAFAEL A. MANALO, GRACE OLIVA, and FREIDA RIVERA YAP, Respondent Present: PERALTA, J., Chairperson, LEONEN, GESMUNDO, REYES, A., JR.,* and REYES, J., JR., JJ.

G.R. No. 210736 | 2018-09-05

Republic of the Philippines
Supreme Court
Manila
 
THIRD DIVISION
DECISION
 
PERALTA, J.:
 
This petition for review on certiorari under Rule 45 of the Rules of Court (Rules) seeks to reverse and set aside the November 18, 2013 Decision 1 and January 7, 2014 Resolution2 of the Regional Trial Court (RTC), Branch 8, Pallocan West, Batangas City in Civil Case No. 9428, which held that petitioner Herarc Realty Corporation is liable to pay the deficiency real property tax for the years 2007, 2008, and January to August 12, 2009.
 
Stripped of non-essentials, the facts of the present controversy are simple and undisputed.
 
Upon...