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