De los Reyes vs COMELEC Facts: July 15, 2002 Baranggay Elections, Cornelio De los Rests and Romeo Vasquez vied fro the position of Brgy. Chairman of Brgy. 414, Zone 42, District 4, Manila. After the canvass of votes, Vasquez was proclaimed duly elected Chairman with 181 votes against Delos Reyes 32 votes. De los Reyes filed for a Petition for Recount and COMELEC found that 44 ballots in favor for De Los Reyes looked like it was written by only one person, COMELEC ordered to declare those ballots void. Issue: Whether or not the 44 ballots are void. Held: Ballots in question should not be invalidated at once, for it may very well be that under the system of assisting voting, the latter was duly authorized to act as an assistor and prepare all the said ballots.
8.16 Election laws on qualification and
disqualification Sanchez vs Del Rosario Facts: Juan Sanchez lost to Oscar Del Rosario in the councilor race in Bocaue, Bulacan. He filed a disqualification case against Del Rosario on the ground that the latter was just 21 years old, 3 months and 7 days old on the date of the election, and should, therefore, be disqualified for the position for not complying with the minimum age requirement of 23 years under Sec 2174 of the Revised Administrative Code. Issue: Whether or not Del Rosario should be disqualified from the office of councilor. Held: Yes. Since the age qualification was not satisfied by the respondent, the votes cast in his favor are considered void and he shall be ousted from office.
8.17 Statutes prescribing qualifications for office.
In Re: Removal from office of Rosalie L. Paraguas, Municipal Judge of Sablan, Benguet Facts: The records of the court show that Rosalie Llorente Paraguas 43, who was appointed as Municipal Judge of Benguet was not among those who took the Bar examinations. She contended that she took the bar under the name of ROSA C. BACULO, but the court found out that Rosa Baculo indeed took the bar exam and passed, but she was working in the Social Security System. Issue: Whether or not Judge Paraguas should be removed from the Office of the Municipal Judge of Sablan.
8.17 Statutes prescribing qualifications for office.
Held: Art10 sec3(2) of the 1973 Constitution states that No Person shall be eligible for appointment as municipal judge un he is xxx 4) has been admitted by the Supreme Court to the practice of law. Any person who, claiming to be a lawyer, is appointed judge will be ousted from such position upon discovery that he is in fact not a lawyer.
8.18 Statutes Relating to assessment of taxes.
Roxas vs Rafferty Facts: Plaintiffs own a parcel of land located on the Escolta in the city of Manila. In the latter part of 1913, the improvements of this land were demolished, and the construction of a reinforced concrete building was begun. In December 1914 city assessor and collector of Manila sent plaintiffs a notice requiring them to declare the new improvements for the assessments for the year 1915. But, prior to the notice, the inspection and assessment already took place in November, it amounted to Php 300,000 which the plaintiffs paid, but filed a suit to recover the legal rate from the date of payment. Issue: Whether or not the assessment made was valid.
8.18 Statutes Relating to assessment of taxes.
Held: No. Statutes requiring the assessor to notify the taxpayer of the assessment on his property within a prescribed period is mandatory, he cannot make a valid assessment unless he has given prior notice pursuant to the Charter of Manila, Section 2487 which states that He (the city assessor and collector) xxx notify in writing each person the amount of whose tax will be changed by such action or such proposed change, by delivering or mailing such notification to such person or his authorized agent at the last known address of such owner or agent in the Philippine Islands some time in the month of November.
8.19 Statues concerning public auction sale
Spouses Tan vs Bantegui Facts: Gorgonia Bantegui owned a parcel of land situated in Calavite St, La Loma, Quezon City which was being rented by the Caedos. The lot was sold to the Capistranos later to the Pereyras without the two families paying for the tax, after which was sold to Ramon and Rosita Tan, and the latter paid for the overdue taxes. The Tans demanded the eviction of the Caedos and demolished the house. Bantegui together with the spouses Caedo filed a Complaint for Annulment of Sale. Issue: Whether or not the auction sale was valid. Held: No. The tax sale did not conform to the requirements prescribed under the Real Property Tax Code. There was no notice of delinquency or of sale was given to Bantegui. Since the sale of land for tax delinquency is in derogation of property rights and due process, the prescribed steps must be followed strictly otherwise the sale at public auction shall be void.