Local tax case in the RTC

An injunction case filed with the Regional Trial Court to question the propriety of collection or assessment of realty tax is a local tax case.

The Supreme Court found, in one case, that in praying to restrain the collection of realty tax, such a petition also implicitly questions the propriety of the assessment of said tax. This is because in ruling as to whether to restrain the collection, the RTC must first necessarily rule on the propriety of the assessment. In other words, in filing such an action for injunction to restrain collection, a petitioner would be in effect also challenging the validity of the realty tax assessment.Moreover, in National Power Corporation v. Municipal Government of Navotas, as well as in City of Lapu-Lapu v. Philippine Economic Zone Authority, the High Court already held that local tax cases include real property taxes.