ANGELES UNIVERSITY FOUNDATION

SCHOOL OF LAW
TAXATION II COURSE OUTLINE

VII. LOCAL AND REAL PROPERTY TAXATION

Section 129 Power to Create Sources of Revenue

38. Mactan Cebu Airport Authority vs. Marcos, G.R. No. 120082, September 11, 1996

Section 130 Fundamental Principles Governing Local Taxation

Section 133 Common Limitation on the Taxing Power of Local Government Units (LGUs)
Section 134 152 Specific Taxing and Revenue Raising Powers of LGUs
With emphasis on the situs of tax under Section 150
39. Sky Cable Corporation vs. Quezon City and City Treasurer of Quezon City, CTA AC No. 102,
February 10, 2014
40. PLDT vs. City of Davao, G.R. No. 143867, March 25, 2003
41. Palma Development Corp. vs. Municipality of Malangas, G.R. No. 152492, October 16,
2003
42. Smart Communications vs. City of Davao, G.R. No. 155491, September 16, 2008
43. Ericsson Telecoms, Inc. vs. City of Pasig, G.R. No. 176667, November 22, 2007

Section 165 171 Collection of Taxes

Section 172 185 Civil Remedies for the Collection of Revenues
Section 186 196 Due Process Requirements and Taxpayers Remedies
44. Drilon vs. Lim, G.R. No. 112497, August 4, 1994
45. Coca-Cola Bottlers vs. City of Manila, G.R. No. 156252, June 27, 2006
46. Hagonoy Market Vendors Association vs. Municipality of Hagonoy, Bulacan, G.R. No.
137621, February 6, 2002.

VIII. REAL PROPERTY TAXATION

Section 198 Fundamental Principles

Section 200 Administration of Real Property Tax
Section 201 225 Appraisal and Assessment of Real Property
Section 226-231 Assessment Appeals
Section 232 Power to Levy Real Property Tax
Section 234 Exemptions from Real Property Tax
Section 235 245 Special Levies on Real Property
Section 246 270 Collection of Real Property Tax

47. Lung Center of the Philippines vs. Quezon City, G.R. No. 144104, June 29, 2004
48. Mactan Cebu Airport Authority vs. Marcos
49. Manila International Airport Authority vs. Court of Appeals, et al., G.R. No. 155650, July 20,
2006
50. Mactan Cebu International Airport Authority vs. City of Lapu-Lapu, G.R. No. 181756, June
15, 2015
51. NPC vs. Central Board of Assessment Appeals, G.R. No. 171470, January 30, 2009
52. NPC vs. Navotas, G.R. No. 192300, November 24, 2010