Roman Catholic Bishop of Nueva Segovia v Iloilo Norte (1927)

Roman Catholic Bishop of Nueva Segovia v Iloilo Norte GR No L-27588, December 31, 1927

FACTS:
The Roman Catholic Apostolic Church is the owner of a parcel of land in San Nicolas, Ilocos Norte. On the south side is a part of the churchyard, the convent and an adjacent lot used for a vegetable garden in which there is a stable and a well for the use of the convent. On the north side is an old cemetery with its two walls still standing, and a portion where formerly stood a tower. The provincial board assessed land tax on lots comprising the north and south side, which the church paid under protest. It filed suit to recover the amount.

ISSUE:
Are the lots covered by the church’s tax exemption?

RULING:
Yes. The exemption in favor of the convent in payment of land tax refers to the home of the priest who presides over the
church and who has to take care of himself in order to discharge his duties. The exemption includes not only the land actually occupied by the Church but also the adjacent ground destined to the ordinary incidental uses of man.