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Lung Center of the Philippines (LCP) vs. Rosas 433 SCRA 119

LUNG CENTER OF THE PHILIPPINES, Petitioner, versus CONSTANTINO P. ROSAS, in his capacity as City Assessor of Quezon City, Respondents.

G.R. No. 144104 | 2004-06-29

D E C I S I O N

CALLEJO, SR., J.:

This is a petition for review on certiorari under Rule 45 of the Rules of Court, as amended, of the Decision[1] dated July 17, 2000 of the Court of Appeals in CA-G.R. SP No. 57014 which affirmed the decision of the Central Board of Assessment Appeals holding that the lot owned by the petitioner and its hospital building constructed thereon are subject to assessment for purposes of real property tax.

The Antecedents

The petitioner Lung Center of the Philippines is a non-stock and non-profit entity established on January 16, 1981 by virtue of Presidential Decree No. 1823.[2] It is the registered owner of a...