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	GR No. 181055 2014-03-19	HEIRS OF TERESITA MONTOYA v. NATIONAL HOUSING AUTHORITY BRION, J.
In National Housing Authority v. Department of Agrarian Reform Adjudication Board,[40] the Court, agreeing with the NHA's position, declared that "P.D. 1472 exempts from land reform those lands that petitioner NHA acquired for its housing and resettlement programs whether it acquired those lands when the law took effect or afterwards. The language of the exemption is clear: the exemption covers 'lands or property acquired x x x or to be acquired' by NHA."[41]