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Board Of Assessment Appeals, Province Of Laguna Vs. Court Of Tax Appeals 118 Phil. 227

BOARD OF ASSESSMENT APPEALS, PROVINCE OF LAGUNA, petitioner, vs. COURT OF TAX APPEALS and THE NATIONAL WATERWORKS AND SEWERAGE AUTHORITY (NAWASA), respondents.

G.R. No. L-18125 | 1963-05-31

D E C I S I O N


CONCEPCION, J.:

This is a petition for review of a decision of the Court of Tax Appeals reversing a resolution or decision of the Board of Assessment Appeals for the Province of Laguna.
The question involved in this case is whether the water pipes, reservoir, intake and buildings used by herein respondent, National Waterworks and Sewerage Authority - hereinafter referred to as NAWASA - in the operation of its waterworks system in the municipalities of Cabuyao, Sta Rosa and Biñan, province of Laguna, are subject to real estate tax.
The parties have submitted in the Court of Tax Appeals a stipulation of facts. The...