Legal Insights
Plain-language guides and case briefs on Philippine law — researched from the firm's law library of 184,000+ statutes, Supreme Court decisions, and agency issuances, and written so non-lawyers can understand and act on them.
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Who Can Contest Property Taxes: Defining Legal Interest in Real Estate Assessments
Philippine Supreme Court clarifies who may protest real property tax assessments and what "legal interest" means under the Local Government Code.
Jurisdiction Thresholds: Which Court Hears Real Property Disputes Based on Assessed Value
Philippine court jurisdiction over real property disputes hinges on assessed value. Learn the P20,000 threshold rule from a Supreme Court ruling.
Who Pays Real Property Tax When a Government Corporation Assumes a Private Firm's Tax Liability?
The Supreme Court rules on whether NPC can claim tax exemptions for a power plant it does not own or use under a BOT agreement.
Chattel VS Real Property Foreclosure Sale Validity Hinges ON Agreed Classification
Real Property Tax: What Counts as Pollution Control Equipment for Exemption
The Supreme Court clarifies when pollution control structures qualify for real property tax exemption under the Local Government Code.
When an Affidavit of Quitclaim Isn't Enough: Donation Requirements in Property Transfers
A quitclaim affidavit transferring real property may be treated as a donation. Learn the formal requirements to make it valid under Philippine law.
Real Property Tax: Who Is the Actual User in a BOT Agreement?
Philippine Supreme Court ruling on real property tax exemption under a Build-Operate-Transfer agreement and who qualifies as actual user.
Tax Exemption and Real Property Assessment: What Electric Cooperatives Must Know
The Supreme Court clarifies when tax exemptions for electric cooperatives take effect and why unpaid real property taxes become final without timely protest.
Taxing Telecommunications: No Exemption Without Explicit Grant
The Supreme Court rules that the phrase "exclusive of this franchise" in RA 7678 does not exempt Digitel's real properties from real property tax.
Tax Collection vs Right to Appeal: Balancing Government Power and Taxpayer Protection
Philippine Supreme Court ruling on when posting a surety bond can suspend real property tax collection and protect taxpayer rights.
Priority of Attachment Liens Over Prior Unregistered Sales of Real Property
When an attachment lien is registered before a sale, the lien prevails. Learn the priority rules under PD 1529.
Oral Sales and Unlawful Detainer: Resolving Property Disputes in the Philippines
The Supreme Court clarifies when an oral sale of real property defeats an unlawful detainer suit, and when it does not.
Void Donation Private Instrument Insufficient FOR Transferring Real Property Under THE OLD Civil Code
Breaking the Bonds of Trust: Acquisitive Prescription and Recovery of Real Property
When a verbal claim of trust fails, long possession can ripen into ownership. Learn the rules on prescription and recovery of property.
Real Property Tax Exemption: Government Instrumentalities vs. Beneficial Use by Private Entities
When does a government agency's real property tax exemption end? The Supreme Court clarifies the rule on leased government properties.
LIS Pendens Protecting Real Property Rights IN Loan Disputes
Revival of Judgment and Venue: When Real Property Interests Determine the Proper Court
Philippine Supreme Court ruling on where to file an action to revive a judgment involving real property, and why venue depends on the nature of the underlying action.
Taxing Government Instrumentalities: Real Property Tax and Public Dominion Rules
Philippine Fisheries Development Authority case clarifies when government instrumentalities pay real property tax and why public ports cannot be sold.
Philippine Franchise Tax and Real Property Tax: Exemptions for Telecom Companies
Supreme Court ruling on telecom franchise tax exemptions and real property tax liability under the Local Government Code.
Deadline Is King: Perfecting Your Real Property Tax Appeal in the Philippines
Learn why filing a motion for reconsideration with the assessor won't stop the 60-day clock for appealing to the Local Board of Assessment Appeals.
Good Faith and Due Diligence in Property Transactions: Lessons from Bautista v. Silva
When is a buyer of real property truly in good faith? The Supreme Court clarifies the duty to inquire beyond a special power of attorney.
Real Property Tax Refund: Illegality of Assessment and the Proper Claim Procedure
A Supreme Court ruling clarifies that an invalid real property tax ordinance entitles taxpayers to refunds, but claims must follow the Local Government Code's procedure.
Real Property Tax Sales: Ensuring Proper Notice to Delinquent Owners
The Supreme Court clarifies the notice requirements for tax delinquency sales under P.D. 464, emphasizing strict compliance with statutory notice rules.
Real Property Tax Exemption for Telecoms: Understanding Franchise Rights in the Philippines
Learn how the Supreme Court ruled on Bayantel's real property tax exemption under its legislative franchise, and what this means for telecom companies.