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Ferrer vs. Quezon City Mayor Herbert Bautista, et al.

JOSE J. FERRER, JR., PETITIONER, VS. CITY MAYOR HERBERT BAUTISTA, CITY COUNCIL OF QUEZON CITY, CITY TREASURER OF QUEZON CITY, AND CITY ASSESSOR OF QUEZON CITY, RESPONDENTS.

G.R. No. 210551 | 2015-06-30

EN BANC
 
DECISION

PERALTA, J.:

Before this Court is a petition for certiorari under Rule 65 of the Rules of Court with prayer for the issuance of a temporary restraining order (TRO) seeking to declare unconstitutional and illegal Ordinance Nos. SP-2095, S-2011 and SP-2235, S-2013 on the Socialized Housing Tax and Garbage Fee, respectively, which are being imposed by the respondents.

The Case
 
On October 17, 2011,[1] respondent Quezon City Council enacted Ordinance No. SP-2095, S-2011,[2] or the Socialized Housing Tax of Quezon City, Section 3 of which provides:

SECTION 3. IMPOSITION. A special assessment equivalent to one-half percent...