" The Philippine Fisheries Development Authority (PFDA) was created

by virtue of P.D. 9 as amended by !.". #$ with functions and powers to

mana%e$ operate$ and develop the &avotas Fishin% Port 'omple( and such
other )shin% port comple(es that may be established by the Authority.
Pursuant thereto$ it too* over the mana%ement and operation of +ucena
Fishin% Port 'omple( (+FP')$ a )shery infrastructure pro,ect underta*en by the
&ational -overnment. 'an the 'ity -overnment of +ucena demand
payment of realty ta(es on the +FP' property.
A&/0!12
NO. As a government instrumentality, PFDA is exempt from real property tax imposed on
Lucena Fishing Port Complex, except those portions hich are leased to private persons
or entities.
!he exercise of the taxing poer of local government units is su"#ect to the limitations
enumerated in $ection %&&'o(& of the Local )overnment Code, local government units
have no poer to tax instrumentalities of the national government li*e the PFDA. !hus,
PFDA is not lia"le to pay real property tax assessed "y the O+ce of the City !reasurer of
Lucena on the Lucena Fishing Port Complex, except those portions hich are leased to
private persons or entities. 'Philippine Fisheries Development Authority (PFDA) vs.
Central Board of Assessment Appeals, ).,. No. %-./&/, Decem"er %0, 1/%/, 2&. $C,A
233, 20%(
4Acads 5ar Ops 1/%&