2013 (Taxation) Bar Exam Questions: Essay Question 8

[Discuss/answer the question below. Or see Taxation Instructions; Taxation Essay Questions: 12, 3, 4, 5, 6, 79, 10, 11 and 12; Taxation Multiple Choice Questions: 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19 and 20; See also 2013 Bar Exam: Information, Discussions, Tips, Questions and Results]


Mr. Amado leased a piece of land owned by the Municipality of Pinagsabitan and built a warehouse on the property for his business operations. The Municipal Assessor assessed Mr. Amado for real property taxes on the land and the warehouse. Mr. Amado objected to the assessment, contending that he should not be asked to pay realty taxes on the land since it is municipal property.

Was the assessment proper? (5%)


  1. Yes, the assessment was proper.

    LGC – Section 234. Exemptions from Real Property Tax. – The following are exempted from payment of the real property tax:

    (a) Real property owned by the Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted, for consideration or otherwise, to a taxable person;

  2. Naisip ko rin na isagot yung limitations ng taxing power ng Municipality, pero hindi siya responsive sa question at sa basis ng question on whether liable siya for tax on the land since government property ito. So I went with liable siya, since private ang nature ng use niya. Di ko na ginalaw yung propriety ng taxing power.

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