BERDIN vs. MASCARIAS G.R. No.

135928 Petitioners: Teodoro Berdin, Vicente Alegarbes, and Abelardo de Vera, in their personal capacities and as Representatives of the Tubigon Market Vendors Association Respondents: Hon. Eufracio A. Mascarias, Municipal Mayor; Cresenciana L. Balatayo, Municipal Treasurer; Samuel Purisima, INP Station Commander; the Municipal Council and/or Municipality of Tubigon, Province of Bohol July 6, 2007 FACTS: Petitioners Teodoro Berdin, Vicente Alegarbes, and Abelardo de Vera (petitioners), are the President, Vice President, and Adviser, respectively, of the Tubigon Market Vendors Association (Association), an association of vendors doing business in Tubigon, Bohol. Respondents Eufracio A. Mascarias, Narcisa L. Balatayo, and Lt. Abner Catalla, on the other hand, were, at the time Civil Case No. 4577 was filed, the Municipal Mayor, Treasurer, and the INP Station Commander, respectively, of Tubigon, Bohol. On 14 December 1988, the Sangguniang Bayan of Tubigon enacted Tax Ordinance No. 88-11-36 increasing the taxes and fees of the municipality, to take effect on 1 January 1989. ISSUES: (1) Whether or not the ordinances are valid and enforceable; (2) Whether or not publication was necessary; and (3) Whether or not there was exhaustion of administrative remedies. HELD: Premises considered, the instant petition is GRANTED IN PART. The decision of the Court of Appeals in CA-G.R. SP No. 39045 is hereby MODIFIED in that the Sangguniang Bayan of Tubigon, Bohol is hereby DIRECTED to cause the publication of Tax Ordinance No. 88-11-36, Tax Ordinance No. 89-10-49, and Municipal Revenue Ordinance No. 90-01-54 for three (3) days in a newspaper or publication widely circulated within the jurisdiction of the local government, or their posting in the local legislative hall or premises and two other conspicuous places within the territorial jurisdiction of the local government. In all other respects, the decision of the Court of Appeals in CA-G.R. SP No. 39045 affirming the 26 May 1998 Decision of the Regional Trial Court in Civil Case No. 4577 is hereby AFFIRMED.