Practice question
A fee-charging private school proves that an identified building is actually, directly and exclusively used for education. No contrary fact or separate restriction applies. It is denied real-property relief solely because it has not established the separate non-stock, non-profit income-tax exemption. Which distinction matters?
- The constitutional and statutory real-property educational-use test differs from the separate institutional income-tax exemption
- Every fee-charging school is automatically taxable on all property
- Income-tax status alone always determines every property exemption
- All school-owned investment property is automatically exempt
- Fees make educational use impossible
Legal references
- Local Government Code, RA 7160, Sections 196, 198-199 and 234: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
- 1987 Constitution, Article VI Section 28(3) and Article XIV Section 4(3): https://lawphil.net/consti/cons1987.html
Answer this question in flashcards to review your response and continue practicing.