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Movable and Immovable Property
« on: November 14, 2019, 07:48:11 PM »
■   A transportation business is not carried on in a building or in the compound (See: Mindanao Bus Co. vs. City Assessor, 9-29-62)
■   Cash registers, typewriters, etc. usually found and used in hotels, restaurants, theaters, etc. are merely incidentals, and should not be considered immobilized by destination for these businesses can continue or carry on their functions without these equipment.
■   The same applies to the repair or service shop of the transportation business because the vehicles may be repaired or serviced in another shop belonging to another.
■   Machineries of breweries used in the manufacture of liquor and soft drinks, though movable by nature, are immobilized because they are essential to said industries; but the delivery trucks and adding machines which they usually own and use and are found within their industrial compounds are merely incidentals and retain their movable nature.   
■ Machinery which is movable in its nature only becomes immobilized when placed in a plant by the owner of the property or plant but not when so placed by a tenant, usufructuary, or any person having only a temporary right of a tenant, unless such person acted as the agent of the owner.

Machines placed in a sugar central are considered immovable, even if the central has already been the subject of mortgage.

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