1.

Systems Plus Computer College of Caloocan City vs. Local Government

of Caloocan City, 408 SCRA 494 , August 07, 2003
Case Title : SYSTEMS PLUS COMPUTER COLLEGE OF CALOOCAN CITY,
petitioner, vs. LOCAL GOVERNMENT OF CALOOCAN CITY, MAMERTO
MANAHAN, ATTY. NESTOR D. FRANCISCO, as City Assessor and City Legal
Officer of Caloocan City, and ADORACION ANGELES, Presiding Judge,
Regional Trial Court of Caloocan City, Branch 121, respondents.Case
Nature : PETITION for review on certiorari of a decision of the Regional Trial
Court of Kaloocan City, Br. 121.
Syllabi Class : Civil Procedure|Local Governments|Special Civil Actions|
Mandamus|Local Board of Assessment Appeals|Doctrine of exhaustion of
administrative remedies
Syllabi:
1. Civil Procedure; Special Civil Actions; Mandamus; Where
administrative remedies are available, a petition for mandamus does not lie.
+
2. Local Governments; Local Board of Assessment
Appeals; Appeals; The remedy of appeal to the Local Board of Assessment
Appeals is available from an adverse ruling or action of the provincial, city or
municipal assessor in the assessment of property.+
3. Local Governments; Local Board of Assessment
Appeals; Appeals; The determination by the respondent City Assessor with
regard to the taxability of the subject real properties is subject to appeal
before the Local Board of Assessment Appeals.+
4. Local Governments; Local Board of Assessment
Appeals; Appeals; Doctrine of exhaustion of administrative
remedies; Before seeking the intervention of the courts, it is a precondition
that petitioner should first avail of all the means afforded by the
administrative processes.+

Division: THIRD DIVISION

Docket Number: G.R. No. 146382

Counsel: J. Potenciano F. Napenas, Jr., Egbert S. Capalla

Ponente: CORONA

Dispositive Portion:
WHEREFORE, the instant petition for certiorari is hereby DISMISSED.
SUPREME COURT REPORTS ANNOTATED
Systems Plus Computer College of Caloocan City vs. Local Government of Caloocan
City
G.R. No. 146382. August 7, 2003.*
SYSTEMS PLUS COMPUTER COLLEGE OF CALOOCAN CITY, petitioner, vs. LOCAL
GOVERNMENT OF CALOOCAN CITY, MAMERTO MANAHAN, ATTY. NESTOR D.
FRANCISCO, as City Assessor and City Legal Officer of Caloocan City, and
ADORACION ANGELES, Presiding Judge, Regional Trial Court of Caloocan City, Branch
121, respondents.
Civil Procedure; Special Civil Actions; Mandamus; Where administrative remedies
are available, a petition for mandamus does not lie.Mandamus is defined as a writ
commanding a tribunal, corporation, board or person to do the act required to be
done when it or he unlawfully neglects the performance of an act which the law
specifically enjoins as a duty resulting from an office, trust or station, or unlawfully
excludes another from the use and enjoyment of a right or office or which such
other is entitled, there being no other plain, speedy, and adequate remedy in the
ordinary course of law. Where administrative remedies are available, a petition for
mandamus does not lie.
Local Governments; Local Board of Assessment Appeals; Appeals; The remedy of
appeal to the Local Board of Assessment Appeals is available from an adverse ruling
or action of the provincial, city or municipal assessor in the assessment of property.
Under Section 226 of RA 7160, the remedy of appeal to the Local Board of
Assessment Appeals is available from an adverse ruling or action of the provincial,
city or municipal assessor in the assessment of property.
Same; Same; Same; The determination by the respondent City Assessor with regard
to the taxability of the subject real properties is subject to appeal before the Local
Board of Assessment Appeals.Under Section 199(f), Title II, Book II, of the Local
Government Code of 1991, assessment is defined as the act or process of
determining the value of a property, or proportion thereof subject to tax, including
the discovery, listing, classification and appraisal of properties. Viewed from this
broader perspective, the determination made by the respondent City Assessor with
regard to the taxability of the subject real properties squarely falls within its power
to assess properties for taxation purposes subject to appeal before the Local Board
of Assessment Appeals.
Same; Same; Same; Doctrine of exhaustion of administrative remedies; Before
seeking the intervention of the courts, it is a precondition that
_______________

* THIRD DIVISION.
495
VOL. 408, AUGUST 7, 2003
495
Systems Plus Computer College of Caloocan City vs. Local Government of Caloocan
City
petitioner should first avail of all the means afforded by the administrative
processes.The petitioner cannot bypass the authority of the concerned
administrative agencies and directly seek redress from the courts even on the
pretext of raising a supposedly pure question of law without violating the doctrine of
exhaustion of administrative remedies. Hence, when the law provides for remedies
against the action of an administrative board, body, or officer, as in the case at bar,
relief to the courts can be made only after exhausting all remedies provided therein.
Otherwise stated, before seeking the intervention of the courts, it is a precondition
that petitioner should first avail of all the means afforded by the administrative
processes. Systems Plus Computer College of Caloocan City vs. Local Government
of Caloocan City, 408 SCRA 494, G.R. No. 146382 August 7, 2003