G.R. No. 137621 February 6, 2002
PUNO, J.:
Topic: Art. 2. Laws shall take effect 15 days after publication in the Official Gazette or in any newspaper of general circulation, unless otherwise provided.
Facts:
1. Tax ordinance no. 28 is a revenue measure in Hagonoy adopted to fit and collect market public rentals which became effective on 06 October 1996 after its posting on conspicuous public places: n front of the municipal building, at the bulletin board of the Sta. Ana Parish Church and on the front door of the Office of the Market Master in the public market. Posting was validly made in lieu of publication as there was no newspaper of local circulation in the municipality of Hagonoy
2. The ordinance was posted from November 4 -25, 1996 in three (3) public places, viz: in front of the municipal building, at the bulletin board of the Sta. Ana Parish Church and on the front door of the Office of the Market Master in the public market since there is no newspaper of general circulation in Hagonoy.
3. Herein petitioners received their personal copy on November 1997 re: ordinance 28 to be enforced on January 1998.
4. On Dec.27, 1997, the petitioner's president then assailed the constitutionality of the ordinance claiming that it was unaware of the posting of the ordinance.
ISSUE:
Whether or not Tax Ordinance No. 28 is constitutional.
RULING:
YES. It is constitutional. Sec. 188 of the Local Government Code states that certified true copies of all provincial, city, and municipal tax ordinances or revenue measures shall be published in full for three (3) consecutive days either in a newspaper of general circulation, or if it be non-existent, the same may be posted in two(2) conspicuous and publicly available places. Since there is no newspaper of general circulation in the municipality of Hagonoy, the respondent posted the ordinance in three(3) conspicuous and publicly accessible places instead. The constitutional requirement for it to be effective is met. Thus, said ordinance is constitutional. The petition is hereby dismissed for lack of merit.
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