g.r. l-39086 abra valley college v. aquino
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G.R. L-39086
Abra Valley College v.
Hon. Juan Aquino
FACTS
ISSUES &
RULING
Is the school exempted from
real property taxes?
Petitioner Abra Valley Collegequestions the Notice of Sale and
Notice of Seizure of its lot and
building located at Bangued, Abra
due to non-payment of real estate
taxes and penalties amounting to
P5k.
The 1935 Constitution expressly grants exemption
from realty taxes for cemeteries, churches and
parsonages or convents appurtenant thereto, and all
lands, buildings, and improvements used
exclusively for religious, charitable or educational
purposes.
x x x the exemption extends to facilities which are
incidental to and reasonably necessary for the
accomplishment of the main purposes.
But in this case, while the second floor may be
considered incidental to the educational purpose,
the Northern Marketing Corporation however, is by
any stretch of imaginationNOT considered coincidental to educational purposes.
Hence, parts of the building which are not
considered for educational purposes should be
covered by real property taxes.
Second floor = it is housed by the
school director for residential
purposes
Ground floor = used and rented
by Northern Marketing
Corporation (a commercial
establishment)
G.R. L-39086 Abra Valley College v. Aquino.vsdPage-1
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