An extra-contractual obligation that is created whenever a person voluntarily takes charge of the agency or management of the business or property of another, without any power from the latter. This juridical relation does not arise when: (1) The property or business is not neglected; (2) The manager has been tacitly authorized by the owner. (Article 2144, CC)
MIAA vs. Pasay
Facts Manila International Airport Authority (MIAA) received Final Notices of Real Property Tax Delinquency from Pasay City for 10 taxable years or from 1992 to 2001. These properties are located inside NAIA