ANGEL R.

QUIMPO
vs.
LEONCIO MENDOZA
G.R. No. L-33052 August 31, 1981
GUERRERO, J.:

FACTS:
Quimpo is the owner of a parcel of land in City of Cagayan De Oro (CDO) City valued at 20,000
P in 1969. The realty tax for this property is 400.00 pesos annually payable in 4 equal instalments. He
paid on time for the first 3 installments amounting to 300.00 but he defaulted with the last payment and it
was only on the 27th of August the next year that he settled the last instalment. He tried paying to the City
Treasurer of CDO for 124.00 inclusive of the penalty however the Treasurer declined payment saying that
he ought to pay 196.00. As such, Quimpo filed action for mandamus with damages against the City
Treasurer and consigned 124.00 pesos before the Court of First Instance.

ISSUE:

Whether or not the basis of computing the penalty of unpaid instalment.

RULING:

The SC ruled in favor of the petitioner and held that the provision of the Charter of CDO being
invoked by the City Treasurer is not applicable in the case at bar. It was repealed impliedly by RA 5447.
Since petitioner is allowed by law to pay his real estate tax in four equal instalments due and payable on
four specified due dates and having paid the three instalments religiously and faithfully, it is manifest
injustice, sheer arbitrariness and abuse of power to penalize him for doing so when he fails to pay the
fourth and last instalment. Accordingly, petitioner’s total liability as of August 27 when he tendered
payment to City Treasurer is computed as follows: 100.00 (the fourth and last instalment) plus 16.00
penalty (8 months of delinquency from January to August, at two percentum on the amount of the
delinquent tax of (100.00) which totals 116.00 pesos.