Professional Documents
Culture Documents
Board of Assessment Appeals vs. Manila Electric Company
Board of Assessment Appeals vs. Manila Electric Company
PAREDES, J.:
www.central.com.ph/sfsreader/session/0000016bc7eb7cdd6f9d3a82003600fb002c009e/t/?o=False 1/9
7/6/2019 SUPREME COURT REPORTS ANNOTATED VOLUME 010
www.central.com.ph/sfsreader/session/0000016bc7eb7cdd6f9d3a82003600fb002c009e/t/?o=False 2/9
7/6/2019 SUPREME COURT REPORTS ANNOTATED VOLUME 010
kind of stone; and the tower carried five high voltage wires
without cover or any insulating materials.
The second tower inspected was located in Kamuning Road, K-
F, Quezon City, on land owned by the petitioner approximately
more than one kilometer from the first tower. As in the first
tower, the ground around one of the four legs was excavated from
seven to eight (8) feet deep and one and a half (1-1/2) meters wide.
There being very little water at the bottom, it was seen that there
was no concrete foundation, but there was soft adobe beneath.
The leg was likewise provided with two
70
"PAR. 9. The grantee shall be liable to pay the same taxes upon
its real estate, buildings, plant (not including poles, wires,
transformers, and insulators), machinery and personal property
71
www.central.com.ph/sfsreader/session/0000016bc7eb7cdd6f9d3a82003600fb002c009e/t/?o=False 4/9
7/6/2019 SUPREME COURT REPORTS ANNOTATED VOLUME 010
72
www.central.com.ph/sfsreader/session/0000016bc7eb7cdd6f9d3a82003600fb002c009e/t/?o=False 5/9
7/6/2019 SUPREME COURT REPORTS ANNOTATED VOLUME 010
73
x x x x x x x x x
x x x x x x x x x
74
x x x x x x x x x
www.central.com.ph/sfsreader/session/0000016bc7eb7cdd6f9d3a82003600fb002c009e/t/?o=False 7/9
7/6/2019 SUPREME COURT REPORTS ANNOTATED VOLUME 010
75
Decision affirmed.
______________
www.central.com.ph/sfsreader/session/0000016bc7eb7cdd6f9d3a82003600fb002c009e/t/?o=False 8/9
7/6/2019 SUPREME COURT REPORTS ANNOTATED VOLUME 010
www.central.com.ph/sfsreader/session/0000016bc7eb7cdd6f9d3a82003600fb002c009e/t/?o=False 9/9