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Philippine Ports Authority vs City of Iloilo, et al

PHILIPPINE PORTS AUTHORITY, Petitioner, THE CITY OF ILOILO;ROMEO MANIKAN, in his capacity as Treasurer of Iloilo City; FRANKLIN CORDERO, JR., in his capacity as Assessor of Iloilo City, Respondents.

G.R. No. 143214 | 2004-11-11

D E C I S I O N



CALLEJO, SR., J.:



On October 9, 1990, the respondent City of Iloilo sent a "Notice of Sale of Delinquent Real Properties" to petitioner Philippine Ports Authority (PPA) for non-payment of real property taxes covering its facilities and edifices at the Iloilo port for the years 1985-1989, to wit:

_____________



* On official leave.

** Acting Chairman.

*** On leave.



Tax Dec. No.


Kind of Property


Assessment

56325


Warehouse


P 81,369.26

61745


Building (Shed)


5,793.22

61747


Residential House


1,754.68

59949


Building


13,959.42

61741


Building


10,294.10

61742


Building


9,998.86

61744...