DR. PABLO R. OLIVARES, DR. ROSARIO DE LEON OLIVARES, EDWIN D. OLIVAREZ and OLIVAREZ REALTY CORPORATION, petitioners, vs.

MAYOR JOEY MARQUEZ, CITY TREASURER SILVESTRE A. DE LEON, ASSISTANT CITY TREASURER LIBERATO M. CARABEO, CITY ASSESSOR SOLEDED S. MEDINA CUE and ASSISTANT CITY ASSESSOR JOSE MARLEO P. DEL ROSARIO, respondents G.R. No. 1555 1 *ACTS+ Civil Case No. 98-0313 is a petition for certiorari, prohibition and mandamus filed by petitioners with the RTC on A ! st 18, 1998, " estionin! the assess#ent and levy #ade by the $ffi%e of the City Treas rer of &ara'a" e City on petitioners( properties. $n ) ly 1, 1998, petitioners re%eived a final noti%e fro# the $ffi%e of the City Treas rer on their real estate ta* delin" en%ies. They protested said noti%e in a letter dated ) ly +, 1998, and so !ht reinvesti!ation on the !ro nds that, -1. so#e of the ta*es bein! %olle%ted have already pres%ribed and #ay no lon!er be %olle%ted as provided in /e%tion 190 of the 1o%al 2overn#ent Code of 19913 -4. so#e properties have been do bly ta*ed5assessed3 -3. so#e properties bein! ta*ed are no lon!er e*istent3 -0. so#e properties are e*e#pt fro# ta*ation as they are bein! sed e*%l sively for ed %ational p rposes3 and -6. so#e errors are #ade in the assess#ent and %olle%tion of ta*es d e on petitioners( properties. They wrote another letter on ) ly 40, 1998, b t respondents failed to a%t thereon. Th s, petitioners so !ht, a#on! others, the ann l#ent of the assess#ents and respondents be ordered to a%t on their protest i##ediately. Respondents filed a #otion to dis#iss Civil Case No. 98-0313 on the !ro nds that, -1. the trial %o rt has no 7 risdi%tion over ta* assess#ent #atters3 -4. petitioners failed to %o#ply with the re" ire#ents of a ta* protest3 and -3. the petition states no %a se of a%tion. ISSUE+ 8hether or not the %o rt a " o has 7 risdi%tion to try the %ase involvin! #atters " estionin! the very a thority and power of the assessor to i#pose assess#ent and of the %ity treas rer to %olle%t the ta*. S!"#!$%!& '', '(()

RULING+ The / pre#e Co rt r led that the e*traordinary re#edies of certiorari, prohibition and mandamus #ay be resorted to only when there is no other plain, available, speedy and ade" ate re#edy in the %o rse of law. 8here ad#inistrative re#edies are available, petitions for the iss an%e of these pere#ptory writs do not lie in order to !ive the ad#inistrative body the opport nity to de%ide the #atter by itself %orre%tly and to prevent nne%essary and pre#at re resort to %o rts. Rep bli% A%t -R.A.. No. +190, or the 1o%al 2overn#ent Code of 1991, %learly sets forth the ad#inistrative re#edies available to a ta*payer or real property owner who is not satisfied with the assess#ent or reasonableness of the real property ta* so !ht to be %olle%ted. /e%tion 464 of R.A. No. +190 provides,
SEC. '5'. Payment Under Protest. , -a. No "&o#!/# /0a11 %! !n#!&#a2n!d 3n1!// #0! #a4"a5!& 62&/# "a5/ #0! #a4. T0!&! /0a11 %! anno#a#!d on #0! #a4 &!7!2"#/ #0! 8o&d/ 9"a2d 3nd!& "&o#!/#9. T0! "&o#!/# 2n 8&2#2n: $3/# %! 621!d 82#02n #02&#5 -;(. da5/ 6&o$ "a5$!n# o6 #0! #a4 #o #0! "&o<2n72a1, 72#5 #&!a/3&!& o& $3n272"a1 #&!a/3&!&, 2n #0! 7a/! o6 a $3n272"a12#5 82#02n M!#&o"o12#an A&!a, 80o /0a11 d!72d! #0! "&o#!/# 82#02n /24#5 -=(. da5/ 6&o$ &!7!2"#. -%. T0! #a4 o& a "o&#2on #0!&!o6 "a2d 3nd!& "&o#!/# /0a11 %! 0!1d 2n #&3/# %5 #0! #&!a/3&!& 7on7!&n!d. -7. In #0! !<!n# #0a# #0! "&o#!/# 2/ 62na115 d!72d!d 2n 6a<o& o6 #0! #a4"a5!&, #0! a$o3n# o& "o&#2on o6 #0! #a4 "&o#!/#!d /0a11 %! &!63nd!d #o #0! "&o#!/#an#, o& a""12!d a/ #a4 7&!d2#/ a:a2n/# 02/ !42/#2n: o& 63#3&! #a4 12a%212#5. -d. In #0! !<!n# #0a# #0! "&o#!/# 2/ d!n2!d o& 3"on #0! 1a"/! o6 #0! /24#5,da5 "!&2od "&!/7&2%!d 2n /3%"a&a:&a"0 -a., #0! #a4"a5!& $a5 a<a21 o6 #0! &!$!d2!/ a/ "&o<2d!d 6o& 2n C0a"#!& ;, T2#1! T8o, Boo> II o6 #02/ Cod!. -E$"0a/2/ /3""12!d.

Chapter 3, Title Two, :oo; << of the 1o%al 2overn#ent Code, entitled =Assess#ent Appeals,= refers to the appellate pro%ed re before the 1o%al :oard of Assess#ent Appeals -1:AA., as provided in /e%tion 449, et se". of the Code, and the Central :oard of Assess#ent Appeals -C:AA., as provided in /e%tion 430 thereof. Th s, sho ld the ta*payer5real property owner " estion the e*%essiveness or reasonableness of the assess#ent, /e%tion 464 dire%ts that the ta*payer sho ld first pay the ta* d e before his protest %an be entertained. There shall be annotated on the ta* re%eipts the words =paid nder protest.= <t is only after the ta*payer has paid the ta* d e that he #ay file a protest in writin! within thirty days fro# pay#ent of the ta* to the &rovin%ial, City or > ni%ipal Treas rer, who shall de%ide the protest within si*ty days fro# re%eipt. <n no %ase is the lo%al treas rer obli!ed to entertain the protest nless the ta* d e has been paid. <f the lo%al treas rer denies the protest or fails to a%t pon it within the 90-day period provided for in /e%tion 464, the ta*payer5real property owner #ay then appeal or dire%tly file a verified petition with the 1:AA within si*ty days fro# denial of the protest or re%eipt of the noti%e of assess#ent, as provided in /e%tion 449 of R.A. No. +190. <n the present %ase, the a thority of the assessor is not bein! " estioned. ?espite petitioners( protestations, the petition filed before the %o rt a quo pri#arily involves the %orre%tness of the assess#ents, whi%h are " estions of fa%t, that are not allowed in a petition for certiorari, prohibition and mandamus. The %o rt a quo is therefore pre%l ded fro# entertainin! the petition, and it appropriately dis#issed the petition.