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    PROVINCE OF ABRA vs. HERNANDO Case Digest

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    Yosi Isoy
    The Province of Abra levied a tax assessment on properties owned by the Roman Catholic Bishop of Bangued. The Bishop filed for tax exemption claiming the properties were used exclusively for religious purposes. The trial court granted exemption without hearing from the Province of Abra. The Supreme Court held that (1) tax exemptions require proof of actual and direct religious use, (2) the Province of Abra failed to exhaust administrative remedies before filing suit, and (3) the trial court violated due process by not holding a hearing. The resolution was set aside and the case remanded for hearing on the merits.

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    PROVINCE OF ABRA vs. HERNANDO Case Digest

    Uploaded by

    Yosi Isoy
    120 views2 pages
    The Province of Abra levied a tax assessment on properties owned by the Roman Catholic Bishop of Bangued. The Bishop filed for tax exemption claiming the properties were used exclusively for religious purposes. The trial court granted exemption without hearing from the Province of Abra. The Supreme Court held that (1) tax exemptions require proof of actual and direct religious use, (2) the Province of Abra failed to exhaust administrative remedies before filing suit, and (3) the trial court violated due process by not holding a hearing. The resolution was set aside and the case remanded for hearing on the merits.

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    The Province of Abra levied a tax assessment on properties owned by the Roman Catholic Bishop of Bangued. The Bishop filed for tax exemption claiming the properties were used exclusively for religious purposes. The trial court granted exemption without hearing from the Province of Abra. The Supreme Court held that (1) tax exemptions require proof of actual and direct religious use, (2) the Province of Abra failed to exhaust administrative remedies before filing suit, and (3) the trial court violated due process by not holding a hearing. The resolution was set aside and the case remanded for hearing on the merits.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    120 views2 pages

    PROVINCE OF ABRA vs. HERNANDO Case Digest

    Uploaded by

    Yosi Isoy
    The Province of Abra levied a tax assessment on properties owned by the Roman Catholic Bishop of Bangued. The Bishop filed for tax exemption claiming the properties were used exclusively for religious purposes. The trial court granted exemption without hearing from the Province of Abra. The Supreme Court held that (1) tax exemptions require proof of actual and direct religious use, (2) the Province of Abra failed to exhaust administrative remedies before filing suit, and (3) the trial court violated due process by not holding a hearing. The resolution was set aside and the case remanded for hearing on the merits.

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    © All Rights Reserved
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    PROVINCE OF ABRA vs.

    HERNANDO
    GRN L-49336; Aug 31, 1981

    FACTS
    The Provincial Assessor of Abra levied a tax assessment on the properties of
    respondent Roman Catholic Bishop of Bangued. The latter filed a petition for
    declaratory relief on the ground that it is exempted from payment of real estate
    taxes, its properties being actually, directly and exclusively used for religious or
    charitable purposes as sources of support for the bishop, the parish priest and his
    helpers. Petitioner filed a motion to dismiss but the same was denied. After
    conducting a summary hearing, respondent Judge granted the exemption without
    hearing the side of petitioner. Hence, this present petition for certiorari and
    mandamus alleging denial of procedural due process.

    The Supreme Court held that petitioner was right in seeking necessary proof
    as the law frowns on exemptions from taxation. The failure of respondent judge to
    accord a hearing therefor was in violation of the constitutional command of
    procedural due process.

    ISSUE
    Whether or not the properties owned by private respondent is exempted from
    payment of real estate taxes.

    HELD
    No. The properties are not subject from tax exemption. Under Article VI, Section
    22, paragraph 3 of the 1935 Constitution provides, "cemeteries, churches, and
    parsonages or convents appurtenant thereto, and all lands, building, and improvements
    used exclusively for religious, charitable, or educational purposes shall be exempt from
    taxation."

    In the present Constitution, “charitable institutions, mosques, and non-profit


    cemeteries" were added under Article VIII, Section 17, paragraph 3 and lands,
    buildings, and improvements are only required for the exemption. The identified real
    properties should not only be "exclusively" but also "actually" and "directly" used for
    religious or charitable purposes. There must be proof of the actual and direct use of the
    lands, buildings, and improvements for religious or charitable purposes to be exempt
    from taxation.

    Moreover, there being a tax assessment made by the Provincial Assessor on the
    properties of respondent Roman Catholic Bishop, petitioner failed to exhaust the
    administrative remedies available under Presidential Decree No. 464 before filing such
    court action. Further, it was pointed out to respondent Judge that he failed to abide by
    the pertinent provision of such Presidential Decree which provides as follows:
    "No court shall entertain any suit assailing the validity of a tax assessed under
    this Code until the taxpayer, shall have paid, under protest, the tax assessed
    against him nor shall any court declare any tax invalid by reason of irregularities
    or informalities in the proceedings of the officers charged with the assessment or
    collection of taxes, or of failure to perform their duties within this time herein
    specified for their performance unless such irregularities, informalities or failure
    shall have impaired the substantial rights of the taxpayers; nor shall any court
    declare any portion of the tax assessed under the provisions of this Code invalid
    except upon condition that the taxpayer shall pay the just amount of the tax, as
    determined by the court in the pending proceeding."

    There had been breach or violation of the right of government to assess and
    collect taxes on such property. The judge failed to accord a hearing to petitioner
    Province of Abra and decided the case immediately in favor of private respondent. He
    also failed to abide by the constitutional command of procedural due process.

    WHEREFORE, the petition is granted and the resolution of June 19, 1978 is set
    aside. Respondent Judge, or who ever is acting on his behalf, is ordered to hear the
    case on the merit. No costs.

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