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NPC vs. The Province of Pangasinan

NATIONAL POWER CORPORATION, PETITIONER, VS. THE PROVINCE OF PANGASINAN AND THE PROVINCIAL ASSESSOR OF PANGASINAN, RESPONDENTS.

G.R. No. 210191 | 2019-03-04

DECISION
 
REYES, JR. J., J.:
 
This is a Petition for Review on Certiorari[1] under Rule 45 of the Rules of Court, questioning the Decision[2] dated November 11, 2013 of the Court of Tax Appeals (CTA) En Banc in CTA EB Case No. 937, which affirmed the uniform rulings of the Local Board of Assessment Appeals (LBAA) in LBAA Case Nos. P-03-001 and P-06-001 and Central Board of Assessment Appeals (CBAA) in CBAA Case Nos. L-52 and L-81.
 
Factual Antecedents

Petitioner National Power Corporation (NPC) is a government-owned and controlled corporation, created and existing under Republic Act (R.A.) No. 6395, as...