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UP vs. City Treasurer of Quezon City

UNIVERSITY OF THE PHILIPPINES, PETITIONER, VS. CITY TREASURER OF QUEZON CITY, RESPONDENT.

G.R. No. 214044 | 2019-06-19

D E C I S I O N
 
CARPIO, J.:
 
The Case

G.R. No. 214044 is a petition for certiorari and prohibition[1] filed by the University of the Philippines (UP) against the City Treasurer of Quezon City (City Treasurer) seeking to annul the Statement of Delinquency dated 27 May 2014 addressed to UP as well as the Final Notice of Delinquency dated 11 July 2014 which required UP to pay real property tax on a parcel of land covered by TCT No. RT-107350 (192689), which is currently leased to Ayala Land, Inc. (ALI). The petition also seeks to enjoin the City Treasurer, or any of his agents or representatives, from proceeding with the sale of...