Republic V Parañaque Digest
Republic V Parañaque Digest
Republic V Parañaque Digest
Parañaque
G.R. No. 191109, July 18, 2012, 677 SCRA 246
PONENTE
MENDOZA, J.
FACTS
ISSUE
HELD
Section 234(a) of the Local Government Code states that real property
owned by the Republic of the Philippines (the Republic) is exempt from real
In this case, there is no proof that PRA granted the beneficial use of
the subject reclaimed lands to a taxable entity. There is no showing on record
either that PRA leased the subject reclaimed properties to a private taxable
entity.