Former Bacolod City Mayor Monico Puentevella on Friday, January 26, asked the court to issue a temporary restraining order (TRO) and or writ of preliminary injunction as stated in his petition for certiorari against City Ordinance No. 827.
He tagged as unconstitutional the implementation of the ordinance that updates the schedule of market value of real properties in the City of Bacolod and other provisions relative to real property tax administration.
Puentevella, with his lawyer Adelaida Rendon, consultant Merlita Caelian, and former City Hall aide Sarah Esguerra, appeared before the sala of Regional Trial Court Branch 48 Judge Rosario Ester Orda-Caise on Friday during the conduct of a clarificatory hearing.
Puentevella asked the court to possibly issue a TRO to set aside the real property tax (RPT) rates which he believes is hitting many taxpayers because the new tax assessments are not equitable and are not uniform.
“I thank the Honorable Court for making an immediate response on this case. This RPT is doing an injustice to most taxpayers especially subdivision owners. I am not against taxation, but it should be implemented with uniformity and equitability. The City has implemented assessments that differ from one area to another. This is very unconstitutional," he said.
Puentevella said he took the cudgels of filing the case because he wants to protect the interest of the people of Bacolod.
He pointed out that taxation is necessary and he honors that because his family business was even ranked as among the top taxpayers in Bacolod.
Puentevella further said that when his administration implemented the updated RPT, the assessments were uniform and equitable unlike the present one.
He cited Section 28, (1) Article VI of the 1987 Philippine Constitution stating that “the rule of taxation shall be uniform and equitable. The concept of uniformity in taxation implies that all taxable articles or properties of the same class shall be taxed at the same rate.”
The former mayor further asked the court to set aside and declare City Ordinance No. 827 as unconstitutional for being violative of the equal protection clause and Republic Act 7160 or the Local Government Code, its enactment constituting grave abuse of discretion which resulted to lack or excess of jurisdiction.
Puentevella filed the case against the City of Bacolod, represented by Bacolod City Mayor Evelio Leonardia; the Sangguniang Panlungsod represented by Presiding Officer Vice Mayor El Cid Familiaran; Maphilindo Polvora, City Assessor of Bacolod; and Giovanni Balalilhe, City Treasurer of Bacolod.
