The high court on Friday ruled that properties of the Mactan-Cebu International Airport Authority (MCIAA), which includes the “airport terminal building, airfield, runway, taxiway and the lots on which they are situated,” shall be exempt from the real property tax imposed by the City of Lapu-lapu.

Based on a 42-page decision, written by Associate Justice Teresita J. Leonardo-de Castro, the Supreme Court 1st Division has approved the petition for certiorari filed by MCIAA that sought to annul all real property tax assessments made on lots utilized solely and exclusively for public or governmental pur-pose.

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