Practice question
A charitable institution claims that Article VI, Section 28(3), exempts every tax on every property it owns. Some identifiable real-property portions are actually used for its charitable services; another portion is commercially leased. Explain the constitutional exemption and the significance of actual use under Lung Center.
Legal references
- 1987 Constitution, Article VI Section 28(3): https://lawphil.net/consti/cons1987.html
- Lung Center of the Philippines v. Quezon City, G.R. No. 144104, June 29, 2004, main decision: https://lawphil.net/judjuris/juri2004/jun2004/gr_144104_2004.html
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