Case Digest: Light Rail Transit Authority vs. Quezon City G.R. No. 221626, October 09, 2019
Light Rail Transit Authority vs. Quezon City G.R. No. 221626, October 09, 2019 Lazaro-Javier, J. Taxation, Local Taxation Facts: Pursuant to Executive Order No. 603 (EO 603) dated July 12, 1980, the Light Rail Transit Authority (LRTA) was created primarily to construct, operate, maintain, and/or lease the light rail transit system of the country. For this purpose, the LRTA acquired real properties and commenced its operations in 1984. On October 12, 2000, the Court rendered its decision in LRTA v. Central Board of Assessment Appeals (CBAA) involving the City of Manila's tax assessment on the LRTA's real properties consisting of lands, buildings, carriageways and passenger terminal stations, machinery, and equipment which the City of Manila considered taxable under the Real Property Tax Code. The Court ruled that the LRTA's properties had already been classified by law as patrimonial property subject to tax. On October 15, 2007, the LRTA received several Statements of Del...