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PELIZLOY REALTY CORPORATION v. PROVINCE OF BENGUET

This case has been cited 6 times or more.

	GR No. 180235 2016-01-20	ALTA VISTA GOLF v. CITY OF CEBU LEONARDO-DE CASTRO, J.
The pronouncements of the Court in Pelizloy Realty Corporation v. The Province of Benguet[36] are of particular significance to this case. The Court, in Pelizloy Realty, declared null and void the second paragraph of Article X, Section 59 of the Benguet Provincial Code, in so far as it imposes amusement taxes on admission fees to resorts, swimming pools, bath houses, hot springs, and tourist spots. Applying the principle of ejusdem generis, as well as the ruling in the PBA case, the Court expounded on the authority of local government units to impose amusement tax under Section 140, in relation to Section 131(c), of the Local Government Code, as follows: Under the principle of ejusdem generis, "where a general word or phrase follows an enumeration of particular and specific words of the same class or where the latter follow the former, the general word or phrase is to be construed to include, or to be restricted to persons, things or cases akin to, resembling, or of the same kind or class as those specifically mentioned."
	GR No. 191031 2015-10-05	DOLORES L. HACBANG v. ATTY. BASILIO H. ALO BRION, J.
The petitioners appealed to the CA, arguing that: (1) Bishop Sofronio's will did not validly transfer the subject property to Dolores Hacbang Alo; (2) the probate of the will is not conclusive as to the validity of its intrinsic provisions; and (3) only a final decree of distribution of the estate vests title on the properties from the estate on the distributees.[7] The appeal was docketed as CA-G.R CV No. 83137.
	GR No. 210551 2015-06-30	JOSE J. FERRER v. CITY MAYOR HERBERT BAUTISTA PERALTA, J.
Fairly recently, We also stated in Pelizloy Realty Corporation v. Province of Benguet[85] that:The rule governing the taxing power of provinces, cities, municipalities and barangays is summarized in Icard v. City Council of Baguio:
	GR No. 203754 2015-06-16	FILM DEVELOPMENT COUNCIL OF PHILIPPINES v. COLON HERITAGE REALTY CORPORATION VELASCO JR., J.
In conformity to the dictate of the fundamental law for the legislature to “enact a local government code which shall provide for a more responsive and accountable local government structure instituted through a system of decentralization,”[29] consistent with the basic policy of local autonomy, Congress enacted the LGC, Book II of which governs local taxation and fiscal matters and sets forth the guidelines and limitations for the exercise of this power. In Pelizloy Realty Corporation v. The Province of Benguet,[30] the Court alluded to the fundamental principles governing the taxing powers of LGUs as laid out in Section 130 of the LGC, to wit:1. Taxation shall be uniform in each LGU.
	GR No. 199752 2015-02-17	LUCENA D. DEMAALA v. COA LEONEN, J.
The power to tax is an attribute of sovereignty. It is inherent in the state. Provinces, cities, municipalities, and barangays are mere territorial and political subdivisions of the state. They act only as part of the sovereign. Thus, they do not have the inherent power to tax.[31] Their power to tax must be prescribed by law.
	GR No. 120051 2014-12-10	CITY OF MANILA v. ANGEL VALERA COLET LEONARDO-DE CASTRO, J.
It is already well-settled that although the power to tax is inherent in the State, the same is not true for the LGUs to whom the power must be delegated by Congress and must be exercised within the guidelines and limitations that Congress may provide. The Court expounded in Pelizloy Realty Corporation v. The Province of Benguet[69] that: The power to tax "is an attribute of sovereignty," and as such, inheres in the State. Such, however, is not true for provinces, cities, municipalities and barangays as they are not the sovereign; rather, they are mere "territorial and political subdivisions of the Republic of the Philippines".