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What is Lung Center Tax Exemption Case about?

This document is a Supreme Court of the Philippines decision regarding whether the Lung Center of the Philippines is exempt from real property taxes. The Court summarizes the background of the case, including that LCP owns land and a hospital building in Quezon City. It was assessed for real property taxes but claimed exemption as a charitable institution. The lower courts ruled LCP was not exempt as its properties were not exclusively used for charitable purposes. The Supreme Court partially grants LCP

Author

Nel Banas

Language

EN