SECOND DIVISION
[G.R. No. 241490. November 5, 2018.]
THE PROVINCE OF BATANGAS, REPRESENTED BY THE INCUMBENT GOVERNOR, AND ITS SANGGUNIANG PANLALAWIGAN, petitioners,vs. SLV MANAGEMENT CORPORATION, ET AL., respondents.
NOTICE
Sirs/Mesdames :
Please take notice that the Court, Second Division, issued a Resolution dated 05 November 2018 which reads as follows:
"G.R. No. 241490 (The Province of Batangas, represented by the Incumbent Governor, and its Sangguniang Panlalawigan v. SLV Management Corporation, et al.)
After a judicious study of the case, the Court resolves to DENY the instant petition 1 and AFFIRM the July 20, 2017 Decision 2 and the July 30, 2018 Resolution 3 of the Court of Appeals (CA) in CA-G.R. CV No. 104735 for failure of petitioners The Province of Batangas, represented by the Incumbent Governor, and its Sangguniang Panlalawigan (petitioners) to sufficiently show that the CA committed any reversible error in upholding the August 8, 2014 Decision 4 of the Regional Trial Court of Batangas City, Branch 3 in Spec. Pro. No. 7770, invalidating Provincial Tax Ordinance No. N-05, Series of 2004 5 for petitioners' failure to comply with the requirements of Section 188 6 of Republic Act No. 7160, 7 otherwise known as the "Local Government Code of 1991" (LGC).
As correctly ruled by the CA, while the April 22, 2005 issue of Sunstar People's Courier Batangas — a newspaper of local circulation in the Province of Batangas — covered the whole week of April 22 to 28, 2005, such one-time publication on April 22, 2005 did not amount to publication for three (3) consecutive days as required by Section 188 of the LGC. 8 Under Section 188, publication in full for three (3) consecutive days is mandatory; strict observance of this procedural requirement is the only safeguard against any unjust and unreasonable exercise of the taxing powers by ensuring that the taxpayers are notified through publication of the existence of the measure, and are therefore able to voice out their views or objections to the said measure. 9 Since petitioners failed to prove that the assailed tax ordinance was published in full for three (3) consecutive days in a newspaper of local circulation, or that there were no newspapers of local circulation in the Province of Batangas which publishes daily, the posting of the assailed tax ordinance in four (4) conspicuous places in the province did not satisfy the requirement of Section 188 of the LGC. 10
SO ORDERED." (REYES, J., JR., J., designated Additional Member per Special Order No. 2587 dated August 28, 2018; on official leave.)
Very truly yours,
(SGD.) MARIA LOURDES C. PERFECTODivision Clerk of CourtBy:TERESITA AQUINO TUAZONDeputy Division Clerk of Court
Footnotes
1.Rollo, pp. 29-48.
2.Id. at 49-56. Penned by Associate Justice Florito S. Macalino with Associate Justices Mariflor P. Punzalan Castillo and Maria Elisa Sempio Diy, concurring.
3.Id. at 57-60. Penned by Associate Justice Maria Elisa Sempio Diy with Associate Justices Mariflor P. Punzalan Castillo and Marlene B. Gonzales-Sison, concurring.
4.Id. at 61-69. Penned by Presiding Judge Ruben A. Galvez.
5. Entitled "AN ORDINANCE PROVIDING FOR THE REVISED SCHEDULE OF FAIR MARKET VALUES AND ASSESSMENTS FOR REAL PROPERTY IN THE PROVINCE OF BATANGAS."
6. Section 188 of the LGC provides:
Section 188. Publication of Tax Ordinances and Revenue Measures. — Within ten (10) days after their approval, certified true copies of all provincial, city, and municipal tax ordinances or revenue shall be published in full for three (3) consecutive days in a newspaper of local circulation: Provided, however, That in provinces, cities and municipalities where there are no newspapers of local circulation, the same may be posted in at least two (2) conspicuous and publicly accessible places.
7. Entitled "AN ACT PROVIDING FOR A LOCAL GOVERNMENT CODE," approved on October 10, 1991.
8. See rollo, p. 55.
9. See Coca-Cola Bottlers Philippines, Inc. v. City of Manila, 526 Phil. 249, 253 (2006).
10. See rollo, pp. 55-56.