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What is Abra College Tax Exemption Case Analysis about?

The Supreme Court ruled that Abra Valley College, Inc. is not exempt from paying real property taxes because the property was not used exclusively for educational purposes, as required by the 1935 Philippine Constitution. The court emphasized that while incidental uses may be allowed, the leasing of part of the property for commercial purposes disqualified the college from tax exemption. Consequently, the court ordered that half of the assessed tax be returned to the college due to the mixed use of the prop

Author

Emcee AFP

Language

EN