UNIVERSITY OF THE PHILIPPINES COLLEGE OF LAW Diliman, Quezon City Syllabus on REAL PROPERTY TAXATION Prof. Carlos G.

Baniqued I. GENERAL PRINCIPLES AND DEFINITIONS Sec. 198, LGC Sec. 199, LGC Reyes v. Almanzor, 196 SCRA 322 (1991) Meralco v. Central Board of Assessment Appeals (CBAA), 114 SCRA 273 (1982) Board of Assessment Appeals v. Meralco, 119 Phil. 328 Mindanao Bus Co. v. City Assessor, 116 Phil. 501 Benguet Corp. v. CBAA, 218 SCRA 271 (1993) Caltex Phils. Inc. v. CBAA, 114 SCRA 296 (1982) Mindanao Bus Co. v. City Assessor and Treasurer, 6 Phil. 197 (1962) Prov. of Nueva Ecija v. Imperial Mining Co., Inc., 118 SCRA 632 (1982) Ty v. Trampe, 250 SCRA 500 (1995) Jardine Davies Insurance Brokers, Inc. v. Aliposa, et. al., G.R. No. 118900, Feb. 27, 2002 Lopez v. City of Manila, 303 SCRA 448 (1999) Testate Estate of Concordia T. Lim v. City of Manila, 182 SCRA 483 (1990) Fels Energy, Inc. v. Province of Batangas, 516 SCRA 186 (2007) Republic v. City of Kidapawan, 477 SCRA 324 (2005) RCPI v. Provincial Assessor of South Cotabato, 456 SCRA 1 (2005) II. REAL PROPERTY TAX AND ADDITIONAL OR SPECIAL LEVIES A. Basic real property tax Sec. 233, LGC Lopez v. City of Manila, supra B. Special Education Fund (SEF) Sec. 235, LGC C. Tax on idle lands Secs. 236-237, LGC D. Special levy due to improvements Secs. 240-243, LGC III. EXEMPTIONS FROM REAL PROPERTY TAX Sec. 234, LGC City Government of San Pablo, Laguna v. Reyes, et. al., G.R. No. 127708, March 25, 1999 Light Rail Transit Authority v. CBAA, 342 SCRA 692 (2000) Manila International Airport Authority v. Court of Appeals, 495 SCRA

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591 (2006) Manila International Airport Authority v. City of Pasay, 583 SCRA 234 (2009) Philippine Fisheries Development Authority v. Court of Appeals, 528 SCRA 706 (2007) National Power Corporation v. CBAA, 577 SCRA 418 (2009) Fels Energy, Inc. v. The Province of Batangas, 516 SCRA 186 (2007) Philippine Ports Authority v. City of Iloilo, G.R. No. 109791, July 14, 2003 City of Pasig v. Republic of the Philippines, G.R. No. 185023, Aug. 24, 2011, 656 SCRA 271 GSIS v. City Treasurer of the City of Manila, 609 SCRA 330 (2009) GSIS v. City Assessor of Iloilo City, 493 SCRA 169 (2006) Social Security System v. City of Bacolod, 115 SCRA 412 (1982) NDC v. Cebu City, G.R. No. 51593, Nov. 5, 1992 BAA, Province of Laguna v. CTA and NWSA, 118 Phil. 227 (1963) City of Baguio v Busuego, 100 SCRA 116 (1980) Roman Catholic Church v. Hastings, 5 Phil. 701 (1906) Bishop of Nueva Segovia v. Prov. Board of Ilocos Norte, 51 Phil. 352 (1927) IV. PAYMENT OF REAL PROPERTY TAX AND SPECIAL LEVIES A. Date of accrual Sec. 246, LGC Sec. 245, LGC B. Payment on installment Sec. 250, LGC C. Discount for Advance Payment Sec. 251, LGC V. APPRAISAL AND ASSESSMENT OF REAL PROPERTY A. Appraisal Sec. 201, LGC (Real Property) Secs. 224-225, LGC (Machineries) 1. Voluntary Secs. 202-203, LGC See also Sec. 208, LGC Cenido v. Apacionado, et. al., 318 SCRA 688 (1999) 2. Involuntary Sec. 204, LGC See also Sec. 213, LGC Allied Banking Corp. v. Quezon City Govt, 472 SCRA 303 (2005) Heirs of Mariano Tajonera v. Court of Appeals, 103 Phil. 467 [check citation] B. Assessment 1. Classifying real property Sec. 217, LGC Secs. 215-216, LGC 2. Assessment levels Sec. 218, LGC

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City Assessor of Cebu City v. Association of Benevola de Cebu, Inc., 524 SCRA 128 (2007) Herrera v. Quezon City Board of Assessment Appeals, 3 SCRA 186 (1961) Abra Valley College, Inc. v. Aquino, 162 SCRA 106 (1988) 3. General revision Sec. 219, LGC Art. 310, IRR Lopez v. City of Manila, supra 4. Reassessment Sec. 220, LGC Sec. 221, LGC Callanta v. Office of the Ombudsman, 285 SCRA 648 (1998) Meralco v. Barlis, 375 SCRA 570 (2002) VI. REMEDIES OF LOCAL GOVERNMENT A. Posting of notice of delinquency Sec. 254, LGC De Knecht v. CA, 290 SCRA 223 (1998) Talusan v. Tayag, 356 SCRA 263, 276-277 (2001) Aquino v. Quezon City, 497 SCRA 497, 508 (2006) Puzon v. Abellera, 169 SCRA 789 (1989) De Asis v. IAC, 169 SCRA 314 (1989) B. Imposition of interest Sec. 255, LGC C. Administrative remedies Secs. 256-257, LGC Secs. 258-265, LGC D. Judicial action (collection) Sec. 256, LGC Sec. 266, LGC Sec. 270, LGC E. Unpaid tax constitutes a lien Sec. 257, LGC Philippine Fisheries Development Authority v. Court of Appeals, 528 SCRA 706 (2007) Chavez v. Public Estates Authority, 384 SCRA 152, 202-203 (2002) Tan v. Bantegui, 473 SCRA 663 (2005) Vizarra v. Rodriguez, 509 SCRA 504 (2006) Tiongco v. PVB, 212 SCRA 176 (1992) City Mayor, et. al. v. RCBC, G.R. No. 171033, Aug. 3, 2010, 626 SCRA 469 NHA v. Iloilo City, et. al., G.R. No. 172267, Aug. 20, 2008, 562 SCRA 629 (2008) VII.REMEDIES OF TAXPAYER A. Dispute assessment 1. Appeal to local Board of Assessment Appeals Sec. 226, LGC Callanta, et. al. v. Office of the Ombudsman, supra Fels Energy, Inc. v. Province of Batangas, supra

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City Government of Quezon City v. Bayan Telecommunications, Inc., 484 SCRA 169 (2006) Republic v. City of Kidapawan, 477 SCRA 324 (2005) Systems Plus Computer College of Caloocan City v. Local Government of Caloocan City, 408 SCRA 494, 499 (2003) Talento v. Escalada, Jr., 556 SCRA 491 (2008) Ramie Textiles, Inc. v. Hon. Mathay, 89 SCRA 586 (1979) Victorias Milling Co., Inc. v. Court of Tax Appeals, 22 SCRA 1008 (1968) National Power Corp. v. Prov. of Quezon and Mun. of Pagbilao, G.R No. 171586, Jan. 25, 2010, 611 SCRA 71, and July 15, 2009, 593 SCRA 47 (2009) 2. If denied, appeal to Central Board of Assessment Appeals Sec. 229(c), LGC Mathay v. Macalincag, G.R. No. 97618, and Javier v. Macalincag, G.R. No. 97760, and Puyat-Reyes v. Secretary of Finance, G.R. No. 102319, Dec. 16, 1993 3. If denied, appeal to Court of Tax Appeals Sec. 7, Rep. Act No. 1125, as amended by Rep. Act No. 9282 4. Effect of appeal Sec. 231, LGC B. Payment under protest Sec. 252, LGC Art. 343, IRR Camp John Hay Devt Corp. v. CBAA, CTA E.B. No. 48 (CBAA Case No. L-37; Tax Appeal Case No. 2002-2003 Board of Tax Assessment Appeals, Baguio City), July 27, 2005 National Power Corp. v. Prov. of Quezon and Mun. of Pagbilao, G.R No. 171586, Jan. 25, 2010 Talento v. Escalada, Jr., supra Quimpo v. Mendoza, 107 SCRA 73 (1981) Meralco v. Barlis, 375 SCRA 570 (2002) C. Claim for refund or credit Sec. 253, LGC China Banking Corp. v. City Treasurer of Kalookan, CTA Case AC No. 12, Aug. 31, 2005 Allied Banking Corporation v. Quezon City Government, 502 SCRA 113, 117-118 (2006) Ramie Textiles, Inc. v. Hon. Mathay, supra VIII. ROLE OF THE BUREAU OF LOCAL GOVERNMENT FINANCE (BLGF) PLDT v. Province of Laguna, 467 SCRA 93, 106 (2005) PLDT v. City of Davao, 363 SCRA 522 (2001) PLDT v. City of Bacolod, et. al., 463 SCRA 528 (2005) PLDT V. City of Davao, 399 SCRA 442, 455 (2003) City of Iloilo v. Smart Communications, Inc., 580 SCRA 332, 342-343 (2009) Digitel Telecommunications Philippines, Inc. v. City Government of

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Batangas, 573 SCRA 605, 637 (2008)