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Government Service Insurance System Vs. City Treasurer and City Assessor of the City of Manila

GOVERNMENT SERVICE INSURANCE SYSTEM, Petitioner, versus CITY TREASURER and CITY ASSESSOR of the CITY OF MANILA, Respondents

G.R. No. 186242 | 2009-12-23

D E C I S I O N


VELASCO, JR., J.:

The Case

For review under Rule 45 of the Rules of Court on pure question of law are the November 15, 2007 Decision[1] and January 7, 2009 Order[2] of the Regional Trial Court (RTC), Branch 49 in Manila, in Civil Case No. 02-104827, a suit to nullify the assessment of real property taxes on certain properties belonging to petitioner Government Service Insurance System (GSIS).

The Facts

Petitioner GSIS owns or used to own two (2) parcels of land, one located at Katigbak 25th St., Bonifacio Drive, Manila (Katigbak property), and the other, at Concepcion cor. Arroceros Sts., also in Manila...