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  • HMVA Vs Municipality of Hagonoy

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    The Sangunian Bayan of Hagonoy enacted an ordinance in 1996 increasing market rental rates effective upon approval. The ordinance was properly posted from November 4-25, 1996. The petitioner appealed the ordinance to the Secretary of Justice in December 1997, claiming unawareness of the posting. The court held that the appeal was time-barred as Section 187 of the Local Government Code requires any appeal of a tax ordinance to be made within 30 days of the ordinance's effectivity, and the petitioner filed over a year later.

    Original Description:

    Tax

    Original Title

    HMVA vs Municipality of Hagonoy

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    The Sangunian Bayan of Hagonoy enacted an ordinance in 1996 increasing market rental rates effective upon approval. The ordinance was properly posted from November 4-25, 1996. The petitioner appealed the ordinance to the Secretary of Justice in December 1997, claiming unawareness of the posting. The court held that the appeal was time-barred as Section 187 of the Local Government Code requires any appeal of a tax ordinance to be made within 30 days of the ordinance's effectivity, and the petitioner filed over a year later.

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    © All Rights Reserved
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    28 views1 page

    HMVA Vs Municipality of Hagonoy

    Uploaded by

    Bingoheart
    The Sangunian Bayan of Hagonoy enacted an ordinance in 1996 increasing market rental rates effective upon approval. The ordinance was properly posted from November 4-25, 1996. The petitioner appealed the ordinance to the Secretary of Justice in December 1997, claiming unawareness of the posting. The court held that the appeal was time-barred as Section 187 of the Local Government Code requires any appeal of a tax ordinance to be made within 30 days of the ordinance's effectivity, and the petitioner filed over a year later.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    HMVA vs Municipality of

    Hagonoy (GR 137621, February


    6, 2002)
    Facts:

    The Sangunian Bayan of Hagonoy enacted Kautusan Blg. 28 increasing the market rentals in Hagonoy
    effective upon approval. The ordinance was posted from November 4 to 25, 1996. The petitioner’s
    President appealed with the Secretary of Justice on December 8, 1997 on the ground that he was
    unaware of the posting. The respondent contended that it complied with the posting requirement and
    the appeal as well as the Court of Appeals.

    Issue:

    Whether the appeal with the Secretary of Justice is already time-barred?

    Held:

    Yes. Section 187 of the Local Government Code requires that an appeal of a tax ordinance should be
    made within 30 days from effectively of the ordinance and even during its pendency, the effectivity of
    the assailed ordinance shall not be suspended. Petitioner filed its appeal only in December 1997, more
    than a year after the effectivity of the ordinance in 1996. Clearly, the Secretary of Justice correctly
    dismissed it for being time-barred.

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