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    01 GR No. 210551

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    This case involves a petition challenging two tax ordinances passed by Quezon City - a Socialized Housing Tax and a Garbage Fee. The petitioner argued the taxes were unconstitutional because they imposed additional fees on property owners without proper legal authority. The court ruled in favor of the petitioner, declaring the ordinances unconstitutional. The court held that local governments must have a specific law or legal authority to impose taxes, and the ordinances in question did not have a proper basis under the law.

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    01 GR No. 210551

    Uploaded by

    Law
    63 views1 page
    This case involves a petition challenging two tax ordinances passed by Quezon City - a Socialized Housing Tax and a Garbage Fee. The petitioner argued the taxes were unconstitutional because they imposed additional fees on property owners without proper legal authority. The court ruled in favor of the petitioner, declaring the ordinances unconstitutional. The court held that local governments must have a specific law or legal authority to impose taxes, and the ordinances in question did not have a proper basis under the law.

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    01 GR NO. 210551

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    This case involves a petition challenging two tax ordinances passed by Quezon City - a Socialized Housing Tax and a Garbage Fee. The petitioner argued the taxes were unconstitutional because they imposed additional fees on property owners without proper legal authority. The court ruled in favor of the petitioner, declaring the ordinances unconstitutional. The court held that local governments must have a specific law or legal authority to impose taxes, and the ordinances in question did not have a proper basis under the law.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    63 views1 page

    01 GR No. 210551

    Uploaded by

    Law
    This case involves a petition challenging two tax ordinances passed by Quezon City - a Socialized Housing Tax and a Garbage Fee. The petitioner argued the taxes were unconstitutional because they imposed additional fees on property owners without proper legal authority. The court ruled in favor of the petitioner, declaring the ordinances unconstitutional. The court held that local governments must have a specific law or legal authority to impose taxes, and the ordinances in question did not have a proper basis under the law.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    of 1

    CASE NO.

    01
    Ferrer, Jr. v. Bautista
    G.R. No. 210551 June 30, 2015

    Facts:

    This case involves a petition for certiorari filed by Jose J. Ferrer, Jr. against the City
    Mayor, City Council, City Treasurer, and City Assessor of Quezon City. The
    petitioner seeks to declare unconstitutional and illegal two ordinances, namely
    Ordinance No. SP-2095, S-2011 on the Socialized Housing Tax and Ordinance No.
    SP-2235, S-2013 on the Garbage Fee, which are being imposed by the respondents.

    The petitioner argues that the Socialized Housing Tax and Garbage Fee ordinances
    are unconstitutional and illegal because they impose additional taxes on property
    owners without proper legal basis. The Socialized Housing Tax imposes a special
    assessment equivalent to 0.5% of the assessed value of land in excess of Php100,000.
    The Garbage Fee imposes fees on domestic households, condominium units,
    socialized housing projects/units, and high-rise condominium units.

    Issue:

    The main issue raised in the case is whether the Socialized Housing Tax and Garbage
    Fee ordinances are constitutional and legal.

    Ruling:

    The court ruled in favor of the petitioner and declared the ordinances
    unconstitutional and illegal.

    Ratio:

    The court's ratio is that the power to impose taxes, fees, or charges, or to generate
    revenue, should be exercised by the local government unit concerned through an
    appropriate ordinance. However, the ordinances in question were not based on any
    specific law or legal authority. The court also emphasized that the imposition of
    taxes should be based on a valid classification and should not be arbitrary or
    oppressive.

    Summary:

    In summary, the court declared the Socialized Housing Tax and Garbage Fee
    ordinances of Quezon City unconstitutional and illegal. The court held that the
    ordinances exceeded the legislative powers of the Quezon City Council and violated
    the Local Government Code and the Constitution. The court emphasized the
    importance of proper legal basis in imposing taxes and fees.

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