PHILIPPINE FISHERIES DEVELOPMENT AUTHORITY v CA GR No. 169836 July 31, 2007 Buri, Kenneth Roger R. FACTS:
The PFDA was creae! "y he# Pres$!e# Pres$!e# %arcos a#! "eca&e a# aache! a'e#cy o( he De)ar&e# o( A'r$culure. A'r$culure.
%ea#wh$le, he he# %$#$sry o( Pu"l$c *or+s a#! $'hways recla$&e! (ro& he sea a 21-hecare )arcel o( la#! $# ara#'ay Ta#/a, lo$lo $y, a#! co#s co#sr ruc uce e! ! her hereo eo# # he he lo$ lo$lo lo F$sh$ $sh$#' #' Por or o&) o&)le le FP FP4 4,, co#s$s$#' o( "rea+waer, a la#!$#' 5uay, a re(r$'era$o# "u$l!$#', a &ar+e hall, a &u#$c$)al she!, a# a!&$#$sra$o# "u$l!$#', a waer a#! (uel o$l su))ly syse& a#! oher )or relae! (ac$l$$es a#! &ach$#er$es. -
Upon its compl completion etion,, the the Ministr Ministry y of Public Public Works Works and igh!ays igh!ays turned turned o"er #$P% to the &uthority, pursuant to 'ection (( of P) *++, !hich places shing port complees and related facilities under the go"ernance and operation of the P$)&.
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ot!it ot!ithst hstand andin ing g said turn turn o"er o"er,, title title to the land land and build building ings s of the #$P% remained !ith the Republic.
The Auhor$y herea(er herea(er lease! )or$o#s o( FP o )r$ae r&s a#! $#!$$!uals e#'a'e! $# sh$#' relae! "us$#esses.
o&e$&e $# %ay 1988, he $y o( lo$lo assesse! he entire FP entire FP (or real )ro)ery aes.
ISSUES: 1.) *heher or #o PFDA $s l$a"le o )ay real )ro)ery a o he $y o( lo$lo. HELD: Yes Yes but on! "nso#$% $s t&ose '%o'e%t"es (&"& $%e e$se* to '%"v$te +%,s $n* "n*"v"*u$s"n*"v"*u$s-
The our rules ha he Auhor$y $s #o a G "u a# $#sru&e#al$y o( he #a$o#al 'oer#&e# wh$ch $s 'e#erally ee&) (ro& )ay&e# o( real )ro)ery a. oweer, sa$! ee&)$o# !oes #o a))ly o he )or$o#s o( he
FP wh$ch he Auhor$y lease! o )r$ae e#$$es. *$h res)ec o hese )ro)er$es, he Auhor$y $s l$a"le o )ay real )ro)ery a.
The Auhor$y wh$ch $s as+e! w$h he s)ec$al )u"l$c (u#c$o# o carry ou he 'oer#&e#:s )ol$cy ;o )ro&oe he !eelo)&e# o( he cou#ry:s sh$#' $#!usry a#! $&)roe he e
# l$'h o( he (ore'o$#', he Auhor$y shoul! "e class$e! as a# $#sru&e#al$y o( he #a$o#al 'oer#&e# wh$ch $s l$a"le o )ay aes o#ly w$h res)ec o he )or$o#s o( he )ro)ery, he "e#ec$al use o( wh$ch were ese! $# )r$ae e#$$es. *he# local 'oer#&e#s $#o+e he )ower o a o# #a$o#al 'oer#&e# $#sru&e#al$$es, such )ower $s co#srue! sr$cly a'a$#s local 'oer#&e#s. The rule $s ha a a $s #eer )resu&e! a#! here &us "e clear la#'ua'e $# he law $&)os$#' he a. A#y !ou" wheher a )erso#, ar$cle or ac$$y $s aa"le $s resole! a'a$#s aa$o#. Th$s rule a))l$es w$h 'reaer (orce whe# local 'oer#&e#s see+ o a #a$o#al 'oer#&e# $#sru&e#al$$es. 20
Thus, he real )ro)ery a assess&e#s $ssue! "y he $y o( lo$lo shoul! "e u)hel! o#ly w$h res)ec o he )or$o#s lease! o )r$ae )erso#s. # case he Auhor$y (a$ls o )ay he real )ro)ery aes !ue hereo#, sa$! )or$o#s ca##o "e sol! a )u"l$c auc$o# o sa$s(y he a !el$#5ue#cy. # %ha"e/ ". Public 0states &uthority $ was hel! ha recla$&e! la#!s are la#!s o( he )u"l$c !o&a$# a#! ca##o, w$hou o#'ress$o#al a, "e su"=ec o( a sale, )u"l$c or )r$ae
#n sum, the %ourt nds that the &uthority is an instrumentality of the national go"ernment, hence, it is liable to pay real property taes assessed by the %ity of #loilo on the #$P% only !ith respect to those portions !hich are leased to pri"ate entities. ot!ithstanding said ta delin1uency on the leased portions of the #$P%, the latter or any part thereof, being a property of public domain, cannot be sold at public auction. 2his means that the %ity of #loilo has to satisfy the ta delin1uency through means other than the sale at public auction of the #$P%.
