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Abra Valley College, Inc. vs. Aquino (Power of Taxation) PDF
Abra Valley College, Inc. vs. Aquino (Power of Taxation) PDF
*
No. L-39086. June 15, 1988.
____________
* SECOND DIVISION.
107
108
ment of the main purpose the lease of the first floor to the Northern
Marketing Corporation cannot by any stretch of the imagination be
considered incidental to the purposes of education; Case at bar.—It
must be stressed however, that while this Court allows a more
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PARAS, J.:
**
This is a petition for review on certiorari of the decision of
the defunct Court of First Instance of Abra, Branch I, dated
June 14, 1974, rendered in Civil Case No. 656, entitled
“Abra Valley Junior College, Inc., represented by Pedro V.
Borgonia, plaintiff vs. Armin M. Cariaga as Provincial
Treasurer of Abra, Gaspar V. Bosque as Municipal
Treasurer of Bangued, Abra and Paterno Millare,
defendants,” the decretal portion of which reads:
____________
110
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111
“STIPULATION OF FACTS
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Provincial Treasurer of
Abra and the Municipal
Treasurer of Bangued, Abra
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113
II
III
IV
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“The following are exempted from real property tax under the
Assessment Law:
x x x x x x x x x
(c) churches and parsonages or convents appurtenant thereto,
and all lands, buildings, and improvements used exclusively for
religious, charitable, scientific or educational purposes.
x x x x x x x x x
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——o0o——
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