About this document
Apostolic Prefect Tax Exemption Case by Robert Quiambao is a document available to read on EtoBox.
The Apostolic Prefect of Mountain Province challenged a special assessment imposed by the City of Baguio, arguing it was exempt from taxes. The Supreme Court ruled the Prefect was not exempt and was required to pay the assessment. While taxes and assessments are distinct, with assessments based on proximity and direct benefits, the assessment against the Prefect was intended to fund improvements like drainage and sewers that benefited the property. Further, the Prefect did not prove the property was used ex
- Author
- Robert Quiambao
- Language
- EN