G.R. No. 120193 - Malaluan vs. Commission on Elections

The appellant, The Apostolic Prefect of the Mountain Province, is a religious corporation organized under Philippine laws with residence in Baguio City.
The appellee, the Treasurer of Baguio City, is a public official acting as the city treasurer and collector.
The appellant filed an action to recover the amount of ₱1,019.37 paid under protest as a special assessment (contribución especial) on its properties in Baguio City for the year 1937.
The trial court dismissed the complaint without costs; the appellant appealed from that decision.

The respondent demanded and collected ₱1,019.37 from the appellant on June 25, 1937, pursuant to Ordinance No. 137 and its numerous amendments and resolutions of Baguio City.
The payment was made under formal protest explaining the appellant's objections and requesting a favorable resolution and reimbursement. The protest was denied.
The properties involved were owned by the appellant and dedicated to religious worship and educational purposes during 1937 and prior years.
The City of Baguio constructed, pursuant to these ordinances, a drainage and sewerage system benefiting all property owners listed in the “special assessment list,” including the appellant’s properties.
The appellant had paid special assessments without protest in prior years but protested for the first time in 1937.
The special assessment list appended to Ordinance No. 137 included the appellant’s properties and they have not been excluded by any subsequent ordinance.
The drainage and sewerage system directly and specifically benefited all property owners included in the special assessment list, promoting sanitary conditions of their properties.
The parties reserved the right to present additional evidence.

The appellant alleges exemption from the special assessment on the basis that its properties, being used exclusively for religious purposes, are exempt from all taxation under the Constitution and existing laws.
The appellant argues that Ordinance No. 137 and its amendments exclude exempt properties from the special assessment.
The appellant asserts that if the ordinances do not exclude such exempt properties, then these ordinances are null and void.
Alternatively, if valid, the appellant claims the special assessment charged was illegal because it had already satisfied its share related to the drainage system in previous years.

Whether the special assessment (contribución especial) imposed on appellant’s properties is considered a tax from which exempt properties are exempt.
Whether the constitutional and statutory exemptions from taxation extend to the special assessment levied under Ordinance No. 137.
Whether Ordinance No. 137 and its amendments creating the special assessment are valid.
Whether the appellant is liable to pay the special assessment for 1937 given it had paid such assessments in prior years.