Ty vs.

Trampe

GR No. 117577, December 1, 1995

Facts:

The Municipal Assessor of Pasig sent a notice of assessment to petitioners for certain real properties
located in Pasig City. The assessor having denied the letter of petitioner for reconsideration, they filed
a petition with the RTC to declare the tax assessment void and enjoin the collection of taxes based on
the assessment. The RTC denied the petition for lack of merit. The petitioners argue that the
assessment is void for failure to comply with PD 921 which provides for the preparation of schedule of
values within Metro Manila to be prepared jointly by the City Assessors of the districts within said
area. However, respondents argue that PD 921 was impliedly repealed by the Local Government Code
of 1991 as the same vests the authority to assess with the Municipal/City Assessors.

Issue:

Whether RA 7160 (LGC of 1991) repealed the provisions of PD 921

Ruling:

No. PD 921 is still a good law and the schedule of values prepared solely by the municipal assessor is
illegal and void. If the intention of the legislature was to abrogate PD 921, it would have included it in
such repealing clause. An implied repeal will not be allowed unless it is convincingly and
unambiguously demonstrated that the two laws are clearly repugnant & inconsistent that they cannot
co-exist. While RA 7160 covers almost governmental functions delegated to local governments units,
PD 921 embraces only the Metropolitan Manila Area and is limited especially to the assessment and
collection of real estate (& some other taxes). Therefore, it is obvious that harmony in these
provisions is not only possible, but in fact desirable, necessary and consistent with the legislative
intent & policy. By this harmonization, the preamble of both statutes shall be fulfilled