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Ramon A. Gonzales, et al. Vs. Province of Iloilo

SPOUSES RAMON A. GONZALES and LILIA YUSAY, plaintiffs-appellants, vs. PROVINCE OF ILOILO, defendant-appellee.

G.R. No. L-24663 | 1971-03-31

D E C I S I O N


TEEHANKEE, J:

Direct appeal on pure questions of law from an order of the Court of First Instance of Iloilo dismissing for lack of jurisdiction plaintiffs-appellants' complaint questioning the legality of the increased assessment on their real estate and seeking the refund of the 100% increase in real estate taxes paid by them under protest.

The background facts are thus narrated in the lower court's dismissal order: "Plaintiffs, spouses Ramon A. Gonzales and Lilia Yusay filed a complaint against the Province of Iloilo asking for a refund of taxes on real property they paid under protest for Lots Nos. 5733, 5886, 5666,...