Local tax case in the RTC
An injunction case filed with the Regional Trial Court to question the propriety
of collection or assessment of realty tax is a
local tax case.
The Supreme Court found, in one case, that in praying to restrain the
collection of realty tax, such a petition also implicitly questions the
propriety of the assessment of said tax. This is because in ruling as to
whether to restrain the collection, the
RTC must first necessarily rule on the propriety of the assessment. In other words, in filing such an action for injunction to restrain
collection, a petitioner would be in effect also challenging the validity of
the realty tax assessment.
Moreover, in National Power Corporation v. Municipal Government of
Navotas, as well as in City of Lapu-Lapu v. Philippine Economic Zone
Authority, the High Court already held that local tax cases include real
property taxes.
Moreover, in National Power Corporation v. Municipal Government of
Navotas, as well as in City of Lapu-Lapu v. Philippine Economic Zone
Authority, the High Court already held that local tax cases include real
property taxes.