G.R. No.

210551
Jose J. Ferrer v. Mayor Herbert Bautista

Facts

Petitioner, a QC property owner, assails the constitutionality of two QC ordinances, namely

Ordinance No. SP-2095, S-2011 or the Socialized Housing Tax of Quezon City and Ordinance No.
SP-2235, S-2013 on garbage collection fees.

Section 3 of SP-2095 provides:

SECTION 3. IMPOSITION. A special assessment equivalent to one-half percent (0.5%) on the
assessed value of land in excess of One Hundred Thousand Pesos (Php100,000.00) shall be
collected by the City Treasurer which shall accrue to the Socialized Housing Programs of the
Quezon City Government. The special assessment shall accrue to the General Fund under a
special account to be established for the purpose (i.e., programs and projects for low-cost
housing and other mass dwellings).
c
On the other hand, Ordinance No. SP-2235, S-2013 on garbage collection places the rates of
the imposable fee dependent on the land or floor area and whether the payee is an occupant of
a lot, condominium, social housing project or apartment.

Issue
WON the Ordinance violates equal protection clause YES

Ratio
There are no substantial distinctions among an occupant of a lot and an occupant of a unit in a
condominium, socialized housing project or apartment. The classification under the assailed
Ordinance are not germane to its declared purpose. Factors that should be considered, among
other, are household age and size, accessibility to waste collection, population density of the
barangay or district, capacity to pay, and actual occupancy of property.