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    AUF SOL Tax 2 Outline 4

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    Katrina Anne Layson Yeen
    The document outlines a Taxation II course, covering local and real property taxation. Section VII discusses the power of local government units to create revenue sources and their taxing powers, emphasizing the situs of tax. Section VIII covers fundamental principles of real property taxation, administration, assessment, exemptions, and collection of real property tax. The course will analyze several cases related to local taxation and real property taxation.

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    AUF SOL Tax 2 Outline 4

    Uploaded by

    Katrina Anne Layson Yeen
    37 views1 page
    The document outlines a Taxation II course, covering local and real property taxation. Section VII discusses the power of local government units to create revenue sources and their taxing powers, emphasizing the situs of tax. Section VIII covers fundamental principles of real property taxation, administration, assessment, exemptions, and collection of real property tax. The course will analyze several cases related to local taxation and real property taxation.

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    The document outlines a Taxation II course, covering local and real property taxation. Section VII discusses the power of local government units to create revenue sources and their taxing powers, emphasizing the situs of tax. Section VIII covers fundamental principles of real property taxation, administration, assessment, exemptions, and collection of real property tax. The course will analyze several cases related to local taxation and real property taxation.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    37 views1 page

    AUF SOL Tax 2 Outline 4

    Uploaded by

    Katrina Anne Layson Yeen
    The document outlines a Taxation II course, covering local and real property taxation. Section VII discusses the power of local government units to create revenue sources and their taxing powers, emphasizing the situs of tax. Section VIII covers fundamental principles of real property taxation, administration, assessment, exemptions, and collection of real property tax. The course will analyze several cases related to local taxation and real property taxation.

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    © All Rights Reserved
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    Download as docx, pdf, or txt
    of 1

    ANGELES UNIVERSITY FOUNDATION

    SCHOOL OF LAW
    TAXATION II COURSE OUTLINE

    VII. LOCAL AND REAL PROPERTY TAXATION

    Section 129 Power to Create Sources of Revenue


    38. Mactan Cebu Airport Authority vs. Marcos, G.R. No. 120082, September 11, 1996

    Section 130 Fundamental Principles Governing Local Taxation


    Section 133 Common Limitation on the Taxing Power of Local Government Units (LGUs)
    Section 134 152 Specific Taxing and Revenue Raising Powers of LGUs
    With emphasis on the situs of tax under Section 150
    39. Sky Cable Corporation vs. Quezon City and City Treasurer of Quezon City, CTA AC No. 102,
    February 10, 2014
    40. PLDT vs. City of Davao, G.R. No. 143867, March 25, 2003
    41. Palma Development Corp. vs. Municipality of Malangas, G.R. No. 152492, October 16,
    2003
    42. Smart Communications vs. City of Davao, G.R. No. 155491, September 16, 2008
    43. Ericsson Telecoms, Inc. vs. City of Pasig, G.R. No. 176667, November 22, 2007

    Section 165 171 Collection of Taxes


    Section 172 185 Civil Remedies for the Collection of Revenues
    Section 186 196 Due Process Requirements and Taxpayers Remedies
    44. Drilon vs. Lim, G.R. No. 112497, August 4, 1994
    45. Coca-Cola Bottlers vs. City of Manila, G.R. No. 156252, June 27, 2006
    46. Hagonoy Market Vendors Association vs. Municipality of Hagonoy, Bulacan, G.R. No.
    137621, February 6, 2002.

    VIII. REAL PROPERTY TAXATION

    Section 198 Fundamental Principles


    Section 200 Administration of Real Property Tax
    Section 201 225 Appraisal and Assessment of Real Property
    Section 226-231 Assessment Appeals
    Section 232 Power to Levy Real Property Tax
    Section 234 Exemptions from Real Property Tax
    Section 235 245 Special Levies on Real Property
    Section 246 270 Collection of Real Property Tax

    47. Lung Center of the Philippines vs. Quezon City, G.R. No. 144104, June 29, 2004
    48. Mactan Cebu Airport Authority vs. Marcos
    49. Manila International Airport Authority vs. Court of Appeals, et al., G.R. No. 155650, July 20,
    2006
    50. Mactan Cebu International Airport Authority vs. City of Lapu-Lapu, G.R. No. 181756, June
    15, 2015
    51. NPC vs. Central Board of Assessment Appeals, G.R. No. 171470, January 30, 2009
    52. NPC vs. Navotas, G.R. No. 192300, November 24, 2010

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