Case Digest (G.R. No. 210551)
Facts:
In Jose J. Ferrer, Jr. v. City Mayor Herbert Bautista, et al. (G.R. No. 210551, June 30, 2015), petitioner Ferrer, a registered co‐owner of a 371 m² residential lot in Quezon City (TCT No. 216288), challenged two local ordinances before the Supreme Court. On October 17, 2011, the Quezon City Council enacted Ordinance No. SP-2095, S-2011 (“Socialized Housing Tax” or SHT), imposing a 0.5% special assessment on the assessed value of land in excess of ₱100,000 to fund socialized housing projects. In Section 7, the SHT ordinance granted a tax credit over years 6–10 to property owners in good standing. On December 16, 2013, the Council approved Ordinance No. SP-2235, S-2013, imposing an annual garbage fee on domestic households, condominiums, socialized housing units, and high‐rise apartments, with penalties for nonpayment. Ferrer paid his realty tax, inclusive of the garbage fee, on January 7, 2014, and filed on January 17, 2014 a Rule 65 petition with prayer for a temporary restrainCase Digest (G.R. No. 210551)
Facts:
- Parties and Petition
- Jose J. Ferrer, Jr. (petitioner), co-owner of a 371-sqm residential property in Quezon City.
- Herbert Bautista (City Mayor), City Council, City Treasurer, City Assessor of Quezon City (respondents).
- Petition for certiorari under Rule 65 with prayer for TRO to declare Ordinance Nos. SP-2095 (Socialized Housing Tax) and SP-2235 (Garbage Fee) unconstitutional and illegal.
- Ordinance No. SP-2095, S-2011 (Socialized Housing Tax or SHT)
- Enacted October 17, 2011, effective after publication.
- Imposes 0.5% special assessment on assessed land value in excess of ₱100,000 to fund socialized housing projects.
- Tax credit scheme after five years of payment: total special assessment returned in five equal annual 20% credits to original taxpayer only.
- Ordinance No. SP-2235, S-2013 (Garbage Fee)
- Enacted December 16, 2013, effective upon mayoral approval ten days later.
- Annual garbage fee imposed on domestic households, condominium/socialized housing units, and high-rise units; rates vary by land or floor area.
- Penalty: 25% surcharge plus 2% monthly interest for nonpayment.
- Procedural History
- Petition filed January 17, 2014; TRO issued February 5, 2014 enjoining enforcement of both ordinances.
- Respondents filed comment and motion to dissolve TRO; petitioner replied and filed memoranda.
- Court considered propriety of remedy, standing, litis pendentia, exhaustion of administrative remedies.
Issues:
- Procedural Issues
- Propriety of a Rule 65 certiorari petition against legislative ordinances.
- Petitioner’s locus standi to challenge the ordinances.
- Alleged litis pendentia with a pending civil case in RTC, Branch 104, Quezon City.
- Non-exhaustion of administrative remedies under Section 187, LGC.
- Substantive Issues
- Validity of SHT under constitutional, legislative, and police power frameworks.
- Validity of the garbage fee: whether it is a tax or fee, consistency with LGC and R.A. 9003, equal protection, reasonableness, classification, publication requirements.
Ruling:
- (Subscriber-Only)
Ratio:
- (Subscriber-Only)
Doctrine:
- (Subscriber-Only)