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ELEANOR DELA CRUZ v. COA

This case has been cited 1 times or more.

2014-11-26
LEONEN, J.
Also, contrary to the PEZA's claim, developers of economic zones, whether public or private developers, are liable for real property taxes on lands they own.  Section 24 does not distinguish between a public and private developer.  Thus, courts cannot distinguish.[276]  Unless the public developer is exempt under the Local Government Code or under its charter enacted after the Local Government Code's effectivity, the public developer must pay real property taxes on their land.