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NATIONAL POWER CORPORATION v. PROVINCE OF QUEZON

This case has been cited 3 times or more.

	GR No. 184203 2014-11-26	CITY OF LAPU-LAPU v. PHILIPPINE ECONOMIC ZONE AUTHORITY LEONEN, J.
An erroneous assessment "presupposes that the taxpayer is subject to the tax but is disputing the correctness of the amount assessed."[159] With an erroneous assessment, the taxpayer claims that the local assessor erred in determining any of the items for computing the real property tax, i.e., the value of the real property or the portion thereof subject to tax and the proper assessment levels. In case of an erroneous assessment, the taxpayer must exhaust the administrative remedies provided under the Local Government Code before resorting to judicial action.
	GR No. 169234 2013-10-02	CAMP JOHN HAY DEVELOPMENT CORPORATION v. CENTRAL BOARD OF ASSESSMENT APPEALS PEREZ, J.
In support of the present petition, petitioner posits the following grounds: (a) Section 225 (should be Section 252) of RA No. 7160 or the LGC of 1991 does not apply when the person assessed is a tax-exempt entity; and (b) Under the doctrine of operative fact, petitioner is not liable for the payment of the real property taxes subject of this petition.[13]
	GR No. 176579 2011-06-28	WILSON P. GAMBOA v. FINANCE SECRETARY MARGARITO B. TEVES CARPIO, J.
Father Joaquin G. Bernas, S.J., a leading member of the 1986 Constitutional Commission, reminds us that the Filipinization provision in the 1987 Constitution is one of the products of the spirit of nationalism which gripped the 1935 Constitutional Convention.[25] The 1987 Constitution "provides for the Filipinization of public utilities by requiring that any form of authorization for the operation of public utilities should be granted only to `citizens of the Philippines or to corporations or associations organized under the laws of the Philippines at least sixty per centum of whose capital is owned by such citizens.' The provision is [an express] recognition of the sensitive and vital position of public utilities both in the national economy and for national security."[26] The evident purpose of the citizenship requirement is to prevent aliens from assuming control of public utilities, which may be inimical to the national interest.[27] This specific provision explicitly reserves to Filipino citizens control of public utilities, pursuant to an overriding economic goal of the 1987 Constitution: to "conserve and develop our patrimony"[28] and ensure "a self-reliant and independent national economy effectively controlled by Filipinos."[29]