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    Mactan Cebu International Airport Authority vs. Hon. Ferdinand J. Marcos G.R. No. 120082 September 11, 1996 Davide, JR., J.

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    Maraipol Trading Corp.
    The document discusses a ruling regarding the transfer of existing airport facilities and assets to the Mactan Cebu International Airport Authority by Section 15 of its charter. It finds that the "transfer" of lands administered by the Lahug Airport to the Authority was an absolute conveyance of ownership, making the Authority the owner of the land and subject to real property taxes being levied on those lands by the City of Cebu. Furthermore, even if the Authority was originally not considered a taxable person due to its charter, it had become a taxable person for real property taxes due to the withdrawal of exemptions from such taxes in Section 234 of the Local Government Code.

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    Mactan Cebu International Airport Authority vs. Hon. Ferdinand J. Marcos G.R. No. 120082 September 11, 1996 Davide, JR., J.

    Uploaded by

    Maraipol Trading Corp.
    36 views1 page
    The document discusses a ruling regarding the transfer of existing airport facilities and assets to the Mactan Cebu International Airport Authority by Section 15 of its charter. It finds that the "transfer" of lands administered by the Lahug Airport to the Authority was an absolute conveyance of ownership, making the Authority the owner of the land and subject to real property taxes being levied on those lands by the City of Cebu. Furthermore, even if the Authority was originally not considered a taxable person due to its charter, it had become a taxable person for real property taxes due to the withdrawal of exemptions from such taxes in Section 234 of the Local Government Code.

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    23.-mactan-cebu-airport-v-marcos

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    The document discusses a ruling regarding the transfer of existing airport facilities and assets to the Mactan Cebu International Airport Authority by Section 15 of its charter. It finds that the "transfer" of lands administered by the Lahug Airport to the Authority was an absolute conveyance of ownership, making the Authority the owner of the land and subject to real property taxes being levied on those lands by the City of Cebu. Furthermore, even if the Authority was originally not considered a taxable person due to its charter, it had become a taxable person for real property taxes due to the withdrawal of exemptions from such taxes in Section 234 of the Local Government Code.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    36 views1 page

    Mactan Cebu International Airport Authority vs. Hon. Ferdinand J. Marcos G.R. No. 120082 September 11, 1996 Davide, JR., J.

    Uploaded by

    Maraipol Trading Corp.
    The document discusses a ruling regarding the transfer of existing airport facilities and assets to the Mactan Cebu International Airport Authority by Section 15 of its charter. It finds that the "transfer" of lands administered by the Lahug Airport to the Authority was an absolute conveyance of ownership, making the Authority the owner of the land and subject to real property taxes being levied on those lands by the City of Cebu. Furthermore, even if the Authority was originally not considered a taxable person due to its charter, it had become a taxable person for real property taxes due to the withdrawal of exemptions from such taxes in Section 234 of the Local Government Code.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
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    MACTAN CEBU INTERNATIONAL AIRPORT AUTHORITY vs. HON.

    FERDINAND
    J. MARCOS
    G.R. No. 120082 September 11, 1996
    DAVIDE, JR., J.:

    RULING:.
    “Sec. 15. Transfer of Existing Facilities and Intangible Assets. — All existing public
    airport facilities, runways, lands, buildings and other properties, movable or immovable,
    belonging to or presently administered by the airports, and all assets, powers, rights, interests and
    privileges relating on airport works or air operations, including all equipment which are
    necessary for the operations of air navigation, aerodrome control towers, crash, fire, and rescue
    facilities are hereby transferred to the Authority: Provided, however, that the operations control
    of all equipment necessary for the operation of radio aids to air navigation, airways
    communication, the approach control office, and the area control center shall be retained by the
    Air Transportation Office. No equipment, however, shall be removed by the Air Transportation
    Office from Mactan without the concurrence of the Authority. The Authority may assist in the
    maintenance of the Air Transportation Office equipment.”
    It may be reasonable to assume that the term “lands” refer to “lands” in Cebu City then
    administered by the Lahug Air Port and included the parcels of land the respondent City of Cebu
    seeks to levy on for real property taxes. This section involves a “transfer” of the “lands,” among
    other things, to the petitioner and not just the transfer of the beneficial use thereof, with the
    ownership being retained by the Republic of the Philippines.
    This “transfer” is actually an absolute conveyance of the ownership thereof because the
    petitioner’s authorized capital stock consists of, inter alia, “the value of such real estate owned
    and/or administered by the airports.” Hence, the petitioner is now the owner of the land in
    question and the exception in Section 234(c) of the LGC is inapplicable.
    Moreover, the petitioner cannot claim that it was never a “taxable person” under its
    Charter. It was only exempted from the payment of real property taxes. The grant of the
    privilege only in respect of this tax is conclusive proof of the legislative intent to make it a
    taxable person subject to all taxes, except real property tax.
    Finally, even if the petitioner was originally not a taxable person for purposes of real
    property tax, in light of the foregoing disquisitions, it had already become, even if it be conceded
    to be an “agency” or “instrumentality” of the Government, a taxable person for such purpose in
    view of the withdrawal in the last paragraph of Section 234 of exemptions from the payment of
    real property taxes, which, as earlier adverted to, applies to the petitioner.

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