Professional Documents
Culture Documents
*
No. L-39086. June 15, 1988.
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* 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
liberal and non-restrictive interpretation of the phrase
“exclusively used for educational purposes” as provided for in
Article VI, Section 22, paragraph 3 of the 1935 Philippine
Constitution, reasonable emphasis has always been made that
exemption extends to facilities which are incidental to and
reasonably necessary for the accomplishment of the main
purposes. Otherwise stated, the use of the school building or lot
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109
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
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____________
110
111
“STIPULATION OF FACTS
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112
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II
III
IV
“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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