Monday, July 27, 2015

CE Casecnan Water and Energy Co. v. The Province of Nueva Ecija

Republic Act No. 9282 expanded the jurisdiction of the Court of Tax Appeals which now includes its exclusive appellate jurisdiction to review by appeal the decisions, orders or resolutions of the regional trial courts in local tax cases originally decided or resolved by the regional trial courts in the exercise of its original or appellate jurisdiction. It is the CTA which has exclusive jurisdiction over a special civil action for certiorari assailing an interlocutory order issued by the RTC in a local tax case.[1]



[1] CE Casecnan Water and Energy Co. v. The Province of Nueva Ecija, G.R. No. 196278, June 17, 2015. In National Power Corporation v. Municipal Government of Navotas (G.R. No. 192300, November 24, 2014), and City of Lapu-Lapu v. Philippine Economic Zone Authority (G.R. No. 184203, November 26, 2014), the Supreme Court already held that local tax cases include real property tax.

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