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Francisco I. Chavez Vs. Jaime B. Ongpin, Et Al. 186 SCRA 331

FRANCISCO I. CHAVEZ, petitioner, vs. JAIME B. ONGPIN, in his capacity as Minister of Finance and FIDELINA CRUZ, in her capacity as Acting Municipal Treasurer of the Municipality of Las Pi?as, respondents, REALTY OWNERS ASSOCIATION OF THE PHILIPPINES, INC., petitioner-intervenor.

G.R. No. 76778 | 1990-06-06

D E C I S I O N


MEDIALDEA, J.:

The petition seeks to declare unconstitutional Executive Order No. 73 dated November 25, 1986, which We quote in full, as follows (78 O.G. 5861):

"EXECUTIVE ORDER No. 73

"PROVIDING FOR THE COLLECTION OF REAL PROPERTY TAXES BASED ON THE 1984 REAL PROPERTY VALUES, AS PROVIDED FOR UNDER SECTION 21 OF THE REAL PROPERTY TAX CODE, AS AMENDED.

"WHEREAS, the collection of real property taxes is still based on the 1978 revision of property values;

"WHEREAS, the latest general revision of real property assessments completed in 1984 has rendered the 1978 revised values obsolete;

"WHEREAS, the collection of real property taxes...