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Consti Cases

Petitioner filed a complaint to annul and declare void the "notice of seizure" and the "Notice of sale" of its lot and building located at bangued, Abra. The trial court ruled for the government, holding that the second floor of the building is being used by the director for residential purposes. Petitioner availed of the instant petition for review on certiorari with prayer for preliminary injunction before the Supreme Court.

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Khamm Ocbeña Alido
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28 views2 pages

Consti Cases

Petitioner filed a complaint to annul and declare void the "notice of seizure" and the "Notice of sale" of its lot and building located at bangued, Abra. The trial court ruled for the government, holding that the second floor of the building is being used by the director for residential purposes. Petitioner availed of the instant petition for review on certiorari with prayer for preliminary injunction before the Supreme Court.

Uploaded by

Khamm Ocbeña Alido
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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ConstitutionaI Law II

Abra VaIIey CoIIege vs. Aquino


Khamm
25JUL
FACTS:
Petitioner, an educational corporation and institution of higher learning duly incorporated with the Securities
and Exchange Commission in 1948, filed a complaint to annul and declare void the "Notice of Seizure' and the
"Notice of Sale of its lot and building located at Bangued, Abra, for non-payment of real estate taxes and
penalties amounting to P5,140.31. Said "Notice of Seizure by respondents Municipal Treasurer and Provincial
Treasurer, defendants below, was issued for the satisfaction of the said taxes thereon.
The parties entered into a stipulation of facts adopted and embodied by the trial court in its questioned
decision. The trial court ruled for the government, holding that the second floor of the building is being used by
the director for residential purposes and that the ground floor used and rented by Northern Marketing
Corporation, a commercial establishment, and thus the property is not being used exclusively for educational
purposes. nstead of perfecting an appeal, petitioner availed of the instant petition for review on certiorari with
prayer for preliminary injunction before the Supreme Court, by filing said petition on 17 August 1974.
ISSUE:
Whether or not the lot and building are used exclusively for educational purposes and be exempt from taxation.

HELD: Section 22, paragraph 3, Article V, of the then 1935 Philippine Constitution, expressly grants
exemption from realty taxes for cemeteries, churches and parsonages or convents appurtenant thereto, and all
lands, buildings, and improvements used exclusively for religious, charitable or educational purposes.
Reasonable emphasis has always been made that the exemption extends to facilities which are incidental to
and reasonably necessary for the accomplishment of the main purposes. The use of the school building or lot
for commercial purposes is neither contemplated by law, nor by jurisprudence. n the case at bar, the lease of
the first floor of the building to the Northern Marketing Corporation cannot by any stretch of the imagination be
considered incidental to the purpose of education. The test of exemption from taxation is the use of the
property for purposes mentioned in the Constitution.
The decision of the CF Abra (Branch ) is affirmed subject to the modification that half of the assessed tax be
returned to the petitioner. The modification is derived from the fact that the ground floor is being used for
commercial purposes (leased) and the second floor being used as incidental to education (residence of the
director).

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