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Question

Real Property Taxation - Fundamental Principles, Nature

In a certain municipality in the Philippines, Mayor Gomez issued an Executive Order imposing an additional tax on all residential properties located in Barangay San Jose. The tax is intended to fund the construction of a new public school within the barangay. The affected property owners argue that the imposition of additional tax is a violation of their rights and is not in accordance with the law.

Discuss the following:

1. The fundamental principles of real property taxation under R.A. No. 7160;
2. The nature of real property taxation as it applies to residential properties;
3. Whether the imposition of the additional tax by Mayor Gomez is in accordance with the law;
4. Any legal remedies available to the affected property owners.

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Answer