sic itur ad astra

Taxation Facts:   The Roman Catholic Bishop of Bangued filed an action for declaratory relief seeking exemption from real property tax on certain church-owned properties assessed by the Province of Abra. The Province of Abra filed a motion to dismiss , arguing that declaratory relief was improper because a tax assessment had already been made and that administrative remedies under Presidential Decree No. 464 had not been exhausted. Despite the motion to dismiss, the trial court denied it and immediately rendered s ummary judgment granting tax exemption to the Bishop without requiring the Province to file an answer or conducting a hearing. The Province of Abra filed a petition for certiorari and mandamus, alleging that the trial judge violated procedural rules and denied it due process by summarily deciding the case. Issue:   Whether the trial court committed grave abuse of discretion by granting tax exemption without hearing and without requiring proof that the properties ...

Remedial Law | Receivership Petitioners: Mila Caboverde Tantano and Roseller Caboverde , children of Dominalda Espina-Caboverde . Other respondents/siblings: Eve, Fe, Josephine, Ferdinand, Jeanny, Laluna . Disputed properties: Lots 2, 3, 4 (Bantayan, Sindangan & Poblacion, Sindangan, Zamboanga del Norte). Petitioners and siblings purchased lots from parents Maximo and Dominalda . Eve and Fe filed complaint to annul Deed of Sale transferring Lots 2, 3, 4 to petitioners. Docketed as Civil Case No. S-760, Branch 11, RTC Sindangan . Verified Answer: Maximo and Dominalda defended validity of Deed of Sale. During proceedings: Maximo passed away; Amended Complaint filed on May 30, 2007 including more properties. Parties executed Partial Settlement Agreement (PSA) Fixed sharing of uncontested properties among themselves. Josephine appointed Administrator . Dominalda entitled to ½ net income of uncontested properties. Special authority granted for mother’s medical needs . PSA submi...