Jardine Davies v. Aliposa (Secs.

187 & 195)

As a general rule, a taxpayer may file a complaint assailing the validity of an

ordinance and praying for a refund of its perceived overpayment without first filing a
protest to the payment of taxes due under the ordinance if the question is the
legality, not the reasonableness, of the increase in tax assessment. In such a case,
however, failure to appeal to the Secretary of Justice within the time
prescribed before appealing to the RTC is fatal.

When disputing an ordinance, the appeal to the DOJ is mandatory. If no appeal to the
DOJ was made, the RTC will dismiss the case. (Jardine Davies v. Aliposa).
A taxpayer may file a complaint assailing the validity of the ordinance and praying for a refund of
its perceived overpayments without first filing a protest to the payment of taxes due under the
ordinance. (Jardine)

A written protest is mandatory when protesting an assessment. You cant go straight to

court. (Jardine)

Taxpayer may file complaint alleging invalidity of municipal ordinance and request for tax refund, even
without filing a tax protest. But need to question ordinance within 30 days of its enactment first to Sec.
of Justice, then within 30 days to courts if he decides, or if no decision in 60 days. (Jardine Davies v.
Aliposa)