Lung center of the Philippines vs. Quezon City Lung Center created by virtue of Presidential Decree No.

182 . !n "une #$ 1%% $ both the land and the hospital building of the petitioner &ere assessed for real property ta'es in the a(ount of P)$**)$8+, by the City -ssessor of Quezon City. !n -ugust 2*$ 1%% $ the petitioner filed a Clai( for .'e(ption * fro( real property ta'es &ith the City -ssessor$ predicated on its clai( that it is a charitable institution city assessor/denied QC/L0--/dis(issed the petition 1ec 28 of paragraph of 1%8# consti$ the property is e'e(pt fro( real property ta'es.

C0--/affir(ed QC/L0-- decision C-/affir(ed the decision of the other tribunals