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Caballero vs. Laverne Realty and Development [SEPARATE OPINION, DIMAAMPAO, J.]

ROSALIA T. CABALLERO, PETITIONER, VS. LAVERNE REALTY & DEVELOPMENT CORPORATION, VIVIAN P. RAZOTE,* TREASURER OF LAS PIÑAS CITY AND REGISTRAR OF DEEDS OF LAS PIÑAS CITY, RESPONDENTS.

G.R. No. 244017 | 2023-08-30

SEPARATE OPINION

DIMAAMPAO, J.:

"The people of a State, therefore, give to their Government a right of taxing themselves and their property, and as the exigencies of Government cannot be limited, they prescribe no limits to the exercise of this right, resting confidently on the interest of the legislator and on the influence of the constituent over their representative to guard them against its abuse."[1]

I render this opinion in light of the foregoing truism. It becomes ever imperative that the Court reaffirms that the power to tax, including all incidents pertinent thereto, resides solely with the Legislature as the...