Beruflich Dokumente
Kultur Dokumente
Republic v. Lim
o expropriator may only acquire the property upon payment of just compensation
o within 5 years
o non-payment of just compensation within 5 years allows the owners concerned to
recover the property physically
Local legislative council cannot directly exercise the power of eminent domain
o must be delegated to the Local Chief Executive
o WRIT OF EXPROPRIATION
Rule 67 of the Rules of Court
o 100% of assessed value (private corp)
o 15% of assessed value if expropriator is LGU
*Power of Taxation
the power inherent in sovereignty to raise revenue to defray the necessary expenses of
government, that is, for any public purpose
Justice Marshall – power of tax includes the power to destroy; Justice Holmes – power of tax
does not include the power to destroy as long as this Court sits
o Progressive System vs. Regressive System
o Principle of Equitable Taxation
Section 29, Article 6
o Public funds must be used for public use
Double Taxation
o Not prohibited as long as equal protection clause is not violated
Tax exemption
o Majority vote of all members, needs 13 votes
o With current number of senators: 23
o To pass a bill that does not require tax exemption: less than 12, 7 senators is enough
o Quorum is majority of the house
o Constitution also grants tax exemption
Under paragraph 3, Section 28, Article 6
Lands, buildings, or improvements actually, exclusively, or directly used
for religious, charitable, educational purposes are exempted
Properties, not entities
USE OF PROPERTY is what is important
Ownership of property is irrelevant
Real property tax is a tax on the property and not on the owner
Actual, directly and exclusive use of properties include incidental
*Section 1, Article 3
Equal Protection
o Persons or things belonging to the same class treated alike, both to rights conferred and
responsibilities imposed
o Due process clause is against arbitrariness
o Equal protection clause is against undue faults and close legislative (?)
o No difference between a law that discriminates and a law that is allows discrimination
Both violates the equal protection of the law
o Reasonable Valid classifications:
Substantial distinctions which make real differences
Based in favor of these groups according to jurisprudence facts are
considered:
o Sex / Gender (Philippine Association of Service Exporters Inc. v.
Drilon)
o Profession (PASEI v. Drilon)
o Age (Dumlao v. COMELEC)
o Degree of civilization / Culture
o Citizenship / Nationality (Ichong v. Hernandez)
Germane to the purpose of the law
Not limited to existing conditions
Must apply equally to all members of the same class
o Stare decisis not applicable to reasonable valid classifications
o Applies only to government, not private institutions
o Ormoc v. Sugar
Should not be limited to existing conditions
If the conditions change, it will be discriminatory
o Inclusiveness Doctrine
o Almonte v. Vazquez
Constitution allows anonymous complaint
Should people of the same class be treated alike?
All employees of the Civil Service – YES
Himagan v. People – NO
Quinto v. COMELEC
Objective questions
Traditional: essay
LEGAL BASIS needed (DUHHHH), NOT FACTUAL BASIS