Mactan Cebu (MCIAA) vs.

Marcos
GR 120082, September 11, 1996, 261 SCRA 667
Davide Jr.
FACTS: Mactan Cebu International Airport Authority (MCIAA) was created to principally undertake to
economical, efficient and effective control, management and supervision of the Mactan International
Airport and such other airports as may be established in the province of Cebu Section 14 of its
charter excempts the Authority from payment of realty taxes but in 1994, the City Treasurer demanded
payment for realty taxes on several parcels of land belonging to the other. MCIAA filed a petition in RTC
contending that, by nature of its powers and functions, it has the same footing of an agency or
instrumentality of the national government. The RTC dismissed the petition based on Section 193 & 234
of the local Government Code or R.A. 7160. Thus this petition.
ISSUE: Whether or not the MCIAA is excempted from realty taxes?
RULING: With the repealing clause of RA 7160 the tax exemption provided. All general and special in
the charter of the MCIAA has been expressly repeated. It state laws, acts, City Charters, decrees,
executive orders, proclamations and administrative regulations, or part of parts thereof which are
inconsistent with any of the provisions of the Code are hereby repeated or modified accordingly.
Therefore the SC affirmed the decision and order of the RTC and herein petitioner has to pay the assessed
realty tax of its properties effective January 1, 1992 up to the present.