G.R. No.

104786 January 27, 1994 Alfredo Patalinghug vs CA, Ricardo Cribillo, Martin Arapol, Corazon Alcasid, Primitiva Sedo TOPIC: General Powers of Local Government Units FACTS:
On November 17, 1982, the Sangguniang Panglungsod of Davao city enacted Ordinance No. 363 or otherwise known as the "Expanded Zoning Ordinance of Davao City." Section 8 of said ordinance states that: Sec. 8. USE REGULATIONS IN C-2 DISTRICTS (Shaded light red in the Expanded Zoning Map) AC-2 District shall be dominantly for commercial and compatible industrial uses as provided hereunder: xxx xxx xxxxxx xxx xxx 3.1 Funeral Parlors/Memorial Homes with adequate off street parking space (see parking standards of P.D. 1096) and provided that they shall be established not less than 50 meters from any residential structures, churches and other institutional buildings. (Emphasis provided) Upon the approval of his certification of compliance of said zoning ordinance and building permit, petitioner commenced in constructing his funeral home, Metropolitan Funeral Parlor, at Cabaguio Avenue, Agdao, Davao city. Several residents then filed a complaint regarding such construction stating that petitioner violated Ordinance No. 363 since the said funeral parlor was located within a 50-meter radius from the Iglesia ni Kristo chapel and several resident structures. The Sangguniang Panlungsod conducted an investigation based on the complaint and found that a residential structure owned by Mr. Wilfred Tepoot was only 8 inches to the south of the funeral parlor. Nevertheless, petitioner still continued with the construction and was finished by November of 1987. Private respondents herein filed on September 6, 1988 a case for the declaration of nullity of the building permit with preliminary prohibitory and mandatory injunction and/or restraining order with the trial court. The trial court rendered its decision, dismissing the said complaint. The trial court based such dismissal according to their own ocular inspection, stating that Iglesia Ni Cristo chapel and a building owned by Cribillo was more than 50 meters away from the funeral parlor. Furthermore, the residential building owned by Mr. Teepot, although only inches away from the said structure, was being rented by a certain Mr. Asiaten, who actually uses such for his laundry business. Such building was considered an industrial one. Respondents suit was also considered premature as they failed to exhaust all the administrative remedies provided by the Ordinance. Respondents appealed the said decision to the Court of Appeals, which reversed the decision of the lower court stating that although the buildings owned by Iglesia and Cribillo were beyond the 50 meter radius, still, the said structure was constructed within the 50 meter radius measured from Teepots building. The CA still considered Teepots building as a residential building evidenced by the tax declarations submitted.

ISSUE:
Whether or not Mr. Patalinghug's operation of a funeral home constitutes permissible use within a particular district or zone in Davao City.

RULING:
Petitioner did not violate Section 8 of Ordinance No. 363. The question on whether or not Mr. Teepots building is residential or not was already resolved by the lower court and said resolution is considered binding. Examining the testimony of Councilor Vergara, it shows that the said building was used for dual purpose, both as a dwelling place and as a laundry shop. Its use as a residence however was not fully substantiated. Furthermore, a tax declaration is not conclusive of the nature of the property for zoning purposes; A property may have been declared by its owner as residential for real estate taxation purposes but it may well be within a commercial zone. The evidentiary value of a tax declaration under the Real Property Tax Code states that a tax declaration only enables the assessor to identify the same for assessment levels. Said tax declaration does not bind assessors since appraisal and assessment are based on the actual use of the said property. Once the government has reclassified an area as commercial, as what Ordinance 363 was implemented for, the determination for zoning purposes must prevail. The declaration of the said area as a commercial zone is in accordance with the exercise of police power by the Sangguniang Panglungsod to promote the good order and general welfare of its constituents.