Tag: real property

— Civil Law —

Davao Saw Mill v. Castillo G.R. No. L-40411 August 7, 1935 Property

August 24, 2018

FACTS: The Davao Saw Mill Co., Inc., operates a sawmill. However, the land upon which the business was conducted belonged to another person. On the land the sawmill company erected a building which housed the machinery used by it. Some of the machines were placed and mounted on foundations of cement. In the contract of… Read More Davao Saw Mill v. Castillo G.R. No. L-40411 August 7, 1935 Property

— Civil Law, Taxation —

MERALCO vs. CENTRAL BOARD OF ASSESSMENT APPEALS (CBAA) G.R. No. L-46245 May 31, 1982 TAXATION, REALTY TAX, CIVIL LAW, REAL PROPERTY

January 11, 2018

  FACTS: Meralco Securities Industrial Corporation assails the decision of the CBAA, holding that Meralco Securities’ oil pipeline is subject to realty tax. The record reveals that pursuant to a pipeline concession issued under the Petroleum Act of 1949, R. A. No. 387, Meralco Securities installed from Batangas to Manila a pipeline system consisting of… Read More MERALCO vs. CENTRAL BOARD OF ASSESSMENT APPEALS (CBAA) G.R. No. L-46245 May 31, 1982 TAXATION, REALTY TAX, CIVIL LAW, REAL PROPERTY