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Case 3 - Caltex Philippines v. Board of Assessment Appeals
Case 3 - Caltex Philippines v. Board of Assessment Appeals
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* SECOND DIVISION.
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VOL. 114, MAY 31, 1982 297
tures are necessary to the operation of the gas station, for without
them the gas station would be useless, and which have been
attached or affixed permanently to the gas station site or
embedded therein, are taxable improvements and machinery
within the meaning of the Assessment Law and the Real Property
Tax Code.
AQUINO, J.:
298
301
Petition dismissed.
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