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A letter addressed to the Provincial Assessor, thru the Municipal Mayor is not the appeal contemplated that would stop the running of the 60-day reglementary period. Under Section 226, appeal of the assessment of the property is done by filing before the LBAA “a petition under oath in the form prescribed for the purpose, together with the copies of the tax declarations and such affidavits or documents submitted in support of the appeal.” The party who appeals must comply with the procedures and rules governing appeals. The perfection of an appeal in the manner and within the period permitted by law is not only mandatory, but jurisdictional, and the failure to perfect that appeal renders the judgment of the court final and executory. See Puyat Steel Corp. v. Central Board of Assessment Appeals , G.R. No. 174351 (Notice), (February 18, 2015).

Congress to abolish twisted doctrine if SC won’t Gil C. Cabacungan and Tarra Quismundo @inquirerdotnet Philippine Daily Inquirer 5:24 AM | Thursday, April 23rd, 2015 MANILA, Philippines–If the Supreme Court does not have the guts to rectify a twisted dogma, Congress is willing to step in and abolish this doctrine of condonation by re-election. Deputy Speaker and Isabela Rep. Giorgidi Aggabao said he would file a bill that would effectively “neuter” this doctrine that Makati Mayor Junjun Binay is using to foil the suspension order imposed on him by Ombudsman Conchita Carpio Morales. “If the SC cannot find the wherewithal to overturn this ‘wrong doctrine,’ I would propose Congress step in to neuter it. A simple, straightforward piece of legislation would do the trick,” said Aggabao in a text message. During the second day of oral arguments on the case in Baguio City last Tuesday, Chief Justice Maria Lourdes Sereno lectured Binay lawyer Sandra M...

House Bill No. 5367, filed recently by Marikina Representative Romero Quimbo, is a draft measure to enact the “Philippine Fiscal Regime and Revenue Sharing Arrangement for Large-scale Metallic Mining Act of 2014.” The proponents of the bill are presenting it as a measure to rationalize the existing sharing schemes on mining revenues. A closer review of the bill reveals, however, that it is poised to impose the greatest setback to local government autonomy since Ferdinand Marcos concentrated power under his martial law regime. The bill is designed to bypass local governments and allow the national government to exploit resources unimpeded. The bill will cut local governments’ powers to regulate the effects of mining and reduce their financial bases. It promises a quick financial payoff at the expense of local government autonomy and community rights. There are many reasons to be wary of this bill and the most insidious provisions are sections 5, 6 and 7. Section 5 of the bill provi...

Republic of the Philippines Congress of the Philippines Metro Manila Sixteenth Congress Second Regular Session Begun and held in Metro Manila, on Monday, the twenty-eighth day of July, two thousand fourteen. [REPUBLIC ACT NO.  10660 ] AN ACT STRENGTHENING FURTHER THE FUNCTIONAL AND STRUCTURAL ORGANIZATION OF THE SANDIGANBAYAN, FURTHER AMENDING PRESIDENTIAL DECREE NO. 1606, AS AMENDED, AND APPROPRIATING FUNDS THEREFOR Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled: SECTION 1. Section 3 of Presidential Decree No. 1606, as amended, is hereby further amended to read as follows: “SEC. 3.  Constitution of the Divisions; Quorum. –  The Sandiganbayan shall sit in seven (7) divisions of three (3) members each. “Two (2) members shall constitute a quorum for sessions in divisions:  Provided,  That when the required quorum for the particular division cannot be had due to the legal disqualification or temp...

The right of local government units to collect taxes due must always be upheld to avoid severe tax erosion. This is consistent with the State policy to guarantee the autonomy of   local   governments   and the objective of the Local Government Code “that they enjoy genuine and meaningful local autonomy to empower them to achieve their fullest development as self-reliant communities and make them effective partners in the attainment of national goals.” [1]  The power to tax, said the Supreme Court, “is the most potent instrument to raise the needed revenues to finance and support myriad activities of the local government units for the delivery of basic services essential to the promotion of the general welfare and the enhancement of peace, progress, and prosperity of the people.” [2] As the Court explained in another case: …Local government units were faced with the same problems that hamper their capabilities to participate effectively in the national developmen...

GENDER OF GOVERNORS & MAYORS 8 in 10 ARE MEN | In PH local politics, men dominate women From towns to provinces, men dominate in local governance, data culled from the results of the 2013 elections show. Of the 1,622 mayors who won in last year’s polls, 80 percent (1,297) of them are male, while only 20 percent (325) are female. Nationwide, there are five provinces whose mayors are all male. These are Ifugao, Kalinga, and Mountain Province in the Cordillera Administrative Region (CAR), Batanes province in Region II, and Guimaras in Region VI (Western Visayas). There are 21 provinces in the country whose mayors are 85 to 95 percent male. These are Kalinga and Benguet in CAR; Bulacan and Tarlac in Region III; Batangas and Rizal in Region IV-A; Oriental Mindoro and Romblon in Region IV-B; Antique, Capiz, Iloilo and Negros Occidental in Region VI. Cebu and Negros Oriental in Region VII; Bukidnon and Misamis Oriental in Region X; and Davao del Norte, Davao del Sur, Dinagat...

The oral arguments also started discussion on an argument raised by the camp of Binay, condonation by re-election, a policy upheld by the Supreme Court. Citing  Aguinaldo vs Santos,  the camp of Mayor Binay argued that "a public official cannot be removed for administrative misconduct committed during a prior term since his re-election to office operates as a condonation of the officers' previous misconduct to the extent of cutting the right to remove him therefor." It's a policy that Sereno categorically opposed during the oral arguments, saying it sends the wrong message to government officials. Sereno said: "It is important that this court deliver the correct message to 430,000 officials, which brings me to the equal protection issue here. We're basically saying that these 430,000 officials can commit administrative offenses ranging from simple misconduct all the way to serious misconduct, and dishonesty. They just have to ensure that they get re-el...

Motion for reconsideration denied in the case of Social Justice Society v. Lim, G.R. No.  187836 on March 10, 2015. http://sc.judiciary.gov.ph/pdf/web/viewer.html?file=/jurisprudence/2015/march2015/187836.pdf