Professional Documents
Culture Documents
PRIVATE PROPERTY
Private Property
Private corporations leasing from the Philippine Ports Authority • The warehouse is a separable and distinct improvement upon
the port. It is not open for use by everyone and is not
accessible to the public. Hence, it is subject to a business tax,
most especially because such warehouse is being leased to
private corporations. (Philippine Ports Authority v. City of Iloilo)
Market vendors in the town plaza of Pozorrubio, Pangasinan • The market stalls and residences constructed in the portions of
the plaza constitute a nuisance subject to abatement since
plazas are public dominion that should be open for
public/common use. It is not subject to exclusivity. (Espiritu v.
Mun. Council of Pozorrubio, Pangasinan)
Private firms leasing from the Iloilo Fishing Port Complex • When a government instrumentality grants to a taxable
person, such as firms engaged in the fishing business, the
beneficial use of real property owned by the Republic, the
leased portions of said property is subject to real property tax,
like other private property. (Phil. Fisheries Development
Authority v. CA)
Private Persons/Corporations leasing from the airport building • The leased portions of the building to private persons or
corporations are the only ones taxable. (Manila International
Airport Authority v. CA and City of Paranaque)