Legal Insights

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.

Silencing the Airwaves: When Local Regulations Infringe on Press Freedom

The Supreme Court ruled that local governments cannot use permit requirements to silence broadcast media, reaffirming strict scrutiny for content-based restraints on press freedom.

When Supreme Court Rulings Clarify Procedural Rules: The Bagabuyo Case on Legislative Reapportionment

The Supreme Court in Bagabuyo v. COMELEC clarifies that legislative reapportionment does not require a plebiscite, unlike the division of local government units.

Legislative Apportionment vs Local Autonomy: When a Plebiscite Is Not Required

Supreme Court clarifies that legislative reapportionment of a city into two districts does not require a plebiscite, distinguishing it from dividing a local government unit.

When Sangguniang Approval Is Needed for Local Government Contracts

Philippine Supreme Court clarifies when local chief executives need sanggunian approval before signing contracts binding their LGUs to new obligations.

Cityhood Denied: How Income Requirements Protect Local Governments

The Supreme Court struck down 16 cityhood laws for violating the Constitution's requirement of uniform criteria in the Local Government Code.

City Prosecutors Must Represent Local Governments: Urdaneta City Case on Private Counsel Ban

Supreme Court rules city prosecutors must represent local governments in civil cases, barring private counsel in Urdaneta dispute.

Local Taxing Powers vs National Policy: Navotas Cannot Tax Petroleum Sales

Supreme Court rules local governments cannot impose business taxes on petroleum products under (h) of the Local Government Code.

Immediate Possession in Expropriation: Public Purpose Need Not Be Settled First

Supreme Court clarifies that in expropriation cases, a local government may take possession of property upon filing the case and depositing 15% of the tax value, without a prior hearing on public purp

Preventive Suspension and Backwages of Local Government Employees Under Investigation

When can a suspended local government employee claim backwages? The Supreme Court clarifies the rule in Plaza v. Court of Appeals.

Binding Amicable Settlements: Understanding Repudiation in Barangay Justice

When is a barangay amicable settlement binding? The Supreme Court explains repudiation rules under the Local Government Code.

Boundary Disputes Between Municipalities: Who Has Jurisdiction?

The Supreme Court clarifies which body—the Sangguniang Panlalawigan or the courts—has jurisdiction over municipal boundary disputes under the Local Government Code.

Barangay Official Removal: Due Process and Immediate Execution Under the Local Government Code

Learn how the Supreme Court clarified that decisions removing barangay officials are immediately executory, despite the right to appeal.

Developer's Duty to Maintain Subdivision Streetlights Until Turnover

Philippine Supreme Court clarifies developer obligations for subdivision streetlight maintenance and electricity costs until turnover to local government.

Local Government Authority and Ordinance Enforcement: A Guide for Businesses

Learn how the Supreme Court affirmed a city mayor's duty to enforce local ordinances, and what this means for businesses operating under reclassified zones.

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.

Market Stall Leases No Vested Right Against City's Regulatory Power

Stall leases in public markets are privileges, not vested rights, so local governments may impose new occupancy rules under police power.

Noise as Nuisance When Business Operations Disturb Neighboring Properties

Philippine Supreme Court ruling on when business noise becomes a legal nuisance and why courts, not local governments, handle abatement cases.

Local Autonomy Prevails Defining Boundary Disputes Between Municipalities AND Highly Urbanized Cities

Supreme Court ruling clarifies that COSLAP lacks jurisdiction over LGU boundary disputes, which belong to sanggunians under the Local Government Code.

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.

Probation and Electoral Eligibility: Resolving Conflicts Between the Probation Law and Local Government Code

The Supreme Court clarifies that probationers who have not served their sentence are not disqualified from running for local office under the Local Government Code.

Eminent Domain by LGUs: Why an Ordinance Is Required, Not Just a Resolution

Philippine Supreme Court rules a mere resolution cannot authorize a local government's expropriation; an ordinance is required under the Local Government Code.

MIAA vs Parañaque: When Local Governments Cannot Tax National Assets

The Supreme Court ruled that MIAA's airport lands are exempt from local real estate tax because MIAA is a government instrumentality, not a GOCC.

Tax Exemption vs Beneficial Use: GSIS Charter and Local Government Code Conflict

When does GSIS lose its tax exemption? The Supreme Court clarifies how the Local Government Code limits the GSIS charter's tax immunity.