G.R. No. L-42428 - Marcelino vs. Cruz, Jr.

On November 25, 1986, President Corazon C. Aquino issued Executive Order No. 73, which provided that “real property values as of December 31, 1984 as determined by the local assessors during the latest general revision of assessments shall take effect beginning January 1, 1987 for purposes of real property tax collection.”
EO 73 repealed Executive Order No. 1019 (April 18, 1985), which had deferred the implementation of increased real property taxes (based on the 1984 revision) from January 1, 1985 to January 1, 1988.
On March 31, 1987, Memorandum Order No. 77 was issued, suspending the implementation of EO 73 until June 30, 1987.

Petitioner Francisco I. Chavez, a taxpayer and owner of three parcels of land, alleged that EO 73:

Unlawfully accelerated the general revision of assessments, resulting in increases of 100%–400% on improvements and up to 100% on land;
Caused “sheer oppression” by imposing higher real property taxes amid harsh economic conditions; and
Reflected increases due solely to inflation, thus violating due process and effecting a confiscation of property.

Intervenor Realty Owners Association of the Philippines, Inc. (ROAP) joined Chavez and further contended that:

Presidential Decree No. 464 (the Real Property Tax Code) is unconstitutional insofar as it imposes an additional 1% tax for education;
The general revision of assessments lacked due process (no proper publication, notice, or hearing) and improperly authorized “replacement cost” valuations not provided by PD 464; and
Joint Local Assessment/Treasury Regulations No. 2-86 (December 12, 1986) compounded the oppression by authorizing successive tax increases.

Respondents (Minister of Finance and Acting Municipal Treasurer) and the Office of the Solicitor General defended EO 73, arguing it merely set the effective date for a revision process mandated by PD 464.
They maintained that EO 73 did not create new taxes or modify substantive tax rates, but merely advanced the collection date for already-mandated increases.

Whether Executive Order No. 73 is unconstitutional for accelerating the effective date of the 1984 general revision of real property assessments.
Whether the acceleration of assessments and the resulting tax increases under EO 73 violate due process or amount to a confiscation of property.
Whether related instruments—PD 464, the 1% education tax, and Joint Local Assessment/Treasury Regulations No. 2-86—are properly before the Court and subject to review in this petition.