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City of Baguio vs. Fernando S. Busuego

CITY OF BAGUIO, plaintiff-appellee, vs. FERNANDO S. BUSUEGO, defendant-appellant.

G.R. No. L-29772 | 1980-09-18

D E C I S I O N


TEEHANKEE, J.:

In line with the fundamental rule that tax exempting provisions of law are to be construed in strictissimi juris, the Court hereby affirms the decisions of the Baguio City Court and Court of First Instance adjudging the defendant-appellant, an installment purchaser of a parcel of land and its building and improvements within a housing project belonging to the Government Service Insurance System (GSIS), liable to pay realty taxes thereon from the time possession of such property was transferred to him, although pending full payment of the purchase price the seller GSIS as a government corporation exempt...