G.R. No. 221626 - LIGHT RAIL TRANSIT AUTHORITY, VS. QUEZON CITY, REPRESENTED BY THE CITY TREASURER AND THE CITY ASSESSOR.DECISION - Supreme Court E-Library

Ruling

ACCORDINGLY , the Court GRANTS the petition and NULLIFIES the Decision dated March 5, 2015 and Order dated November 3, 2015 of the Regional Trial Court, Branch 95, Quezon City, in Civil Case No. Q-11-70303. The Court DECLARES that: 1. The Light Rail Transit Authority (LRTA) and its properties utilized in relation to the establishment, operation, maintenance, and viability of the light rail transit in the country are EXEMPT from real property taxes, among them, those imposed by the local government of Quezon City. 2. All real property tax assessments, as well as final notices of real property tax delinquencies issued by the Quezon City government on the Light Rail Transit Authority and its properties are VOID . 3. The December 2007 and April 6, 2010 sales at public auction of the properties of the Light Rail Transit Authority, the forfeiture and purchase of these properties by the local government of Quezon City, and the corresponding Certificates of Sale of Delinquent Property issued to the local government of Quezon City are VOID . 4. The local government of Quezon City may assess and collect real property taxes only from those private parties, if any, to whom the Light Rail Transit Authority may have leased its real property for use by private parties for their private purpose. SO ORDERED.