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February 14, 2017

Ferrer vs. Bautista

By With No comments:
Facts:
  • The City of Quezon passed two ordinances namely.
  • The first one was the Socialized Housing Tax of QC allowing the imposition of special assessment (1/2 of the assessed valued of land in excess of P100k)
  • The second one was Ordinance No. SP-2235, S-2013 on Garbage Collection Fees imposing fees depending on the amount of the land or floor area).
  • Jose Ferrer, as a property in Quezon City questioned the validity of the city ordinances.
  • According to Ferrer:
    • The city has no power to impose the tax.
    • The SHT violates the rule on equality because it burdens real property owners with expenses to provide funds for the housing of informal settlers.
    • The SHT is confiscatory or oppressive.
  • Also, he assails the validity of the garbage fees imposition because:
    • It violates the rule on double taxation.
    • It violates the rule on equality because the fees are collected from only domestic households and not from restaurants, food courts, fast food chains, and other commercial dining places that spew garbage much more than residential property owners.

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