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Republic of the Philippines, represented by the Philippine Reclamation Authority (PRA) Vs. City of Paranaque 677 SCRA 246

REPUBLIC OF THE PHILIPPINES, represented by the PHILIPPINE RECLAMATION AUTHORITY (PRA), Petitioner, vs. CITY OF PARANAQUE, Respondent.

G.R. No. 191109 | 2012-07-18

THIRD DIVISION
D E C I S I O N
 

MENDOZA, J.:

This is a petition for review on certiorari under Rule 45 of the 1997 Rules of Civil Procedure, on pure questions of law, assailing the January 8, 2010 Order1 of the Regional Trial Court, Branch 195, Parafiaque City (RTC), which ruled that petitioner Philippine Reclamation Authority (PRA) is a government-owned and controlled corporation (GOCC), a taxable entity, and, therefore, . not exempt from payment of real property taxes. The pertinent portion of the said order reads:
 
In view of the finding of this court that petitioner is not exempt from payment of real property taxes, respondent...