From the library
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.
Have your own question? Ask ASG Legal AI now.
Get a cited, plain-language answer from 184,000+ statutes and decisions — free, no sign-up.
Oct 11, 2005real property taxlocal government codefair market valueassessmentquezon citysupreme court
Fair Market Value vs. Actual Use: Defining Real Property Tax Assessments in the Philippines
The Supreme Court strikes down a Quezon City ordinance that based real property tax on deed prices, reaffirming actual use and fair market value as the legal standards.