BILL OF RIGHTS

A. Fundamental powers of the state (police power, eminent domain, taxation)

1. Concept, application and limits
1. Police power
1. Lawful subject, public interest
2. Lawful means, means are reasonably necessary, least intrusive and not
unduly oppressive on the rights of individuals
3. May use eminent domain and taxation as an implement
2. Eminent domain
1. Necessity, public use or character
1. When exercised by Congress, political question
2. When exercised by a delegate, justiciable question
1. Unless the grant is of special authority, political question
3. When it disappears, there is no more cogent point for the
government’s retention of the expropriated land
2. Private property
1. May include public utility
2. Excludes money and choses in action
2. Includes those already devoted to public use
3. Taking
1. Must be more than a momentary period
2. May be only such that impose a burden upon the owner without
loss of title and possession
4. Public use
1. Expansive concept to include any usefulness, utility or
advantage or what is productive of general benefit of the public
2. In case of abandonment of intended use, the expropriator should
file another petition for the new purpose. If not, it is then
incumbent upon the expropriator to return the said property to its
private owner, if the latter desires to reacquire the same subject to
the return of the just compensation
3. There is no provision in the Comprehensive Agrarian Reform
Law which subjects the expropriation of agricultural lands by local
government units to the control of the Department of Agrarian
Reform and to require approval from the Department of Agrarian
Reform will mean that it is not the local government unit but the
Department of Agrarian Reform who will determine whether or
not the expropriation is for a public use
5. Just compensation
1. Includes payment within a reasonable time of 5 years from the
finality of the judgment in the expropriation proceedings.
Otherwise, owners shall have the right to recover the property
2. Price is the FMV
1. In cases where a property is not wholly expropriated, the
consequential damages of the remaining property shall be
 added in the FMV minus the consequential benefits but in
no case the latter exceed the former
2. Owner is entitled to payment of interest
3. Reckoning point is the date of filing or taking, whichever is
earlier
4. The determination of which is a judicial function
6. If exercised by LGUs
1. Ordinance authorizing the local chief executive
2. Previous valid and definite offer
3. Reckoning point of the just compensation is the date of taking
4. In case of urban land reform, expropriation of private lands must
be the last resort. All other lands should first be exhausted. Small
property owners are exempt
5. Small property owners are [1] owners of residential lands with
an area not more than 300 square meters in urbanized cities and not
more than 800 square meters in other urban areas; and [2] they do
not own residential property other than the same. In this case, the
respondents fall within the classification of small property owners
3. Taxation
1. Inherent limitations
1. Public purpose
2. Exemption of government from taxation
3. Non-delegability of power
4. International comity
5. Territoriality or situs
2. Constitutional limitations
1. Due process clause
2. Equal protection clause
3. Uniformity, equitability and progressivity
4. Non-impairment of contracts
5. Non-imprisonment for non-payment of poll tax
6. Revenue and tariff bills must originate in the House
7. Non-infringement of religious freedom
8. Exemption from real property tax on those ADE used for
religious, charitable and educational purposes
9. Majority vote of all members of Congress for tax exemption
10. Non-impairment of the SC’s jurisdiction in tax cases
11. Tax exemptions to non-stock, non-profit educational
institutions
3. Double taxation is not allowed if it violates the equal protection clause
2. Requisites for valid exercise
3. Similarities and differences (Police Power, Eminent Domain and Taxation)
1. As to purpose: self-preservation, public use, public necessity)
2. As to nature of the property involved: noxious, wholesome, wholesome
3. As to compensation: altruistic feeling, just compensation, protection and
improvements
 4. As to scope: liberty and property, property, property
5. As to exercising authority: government, may be to private entities, government
4. Delegation
1. Police power may be exercised upon valid delegation by President,
administrative bodies and law-making bodies of LGUs
2. Eminent domain may be exercised upon valid delegation by President, law-
making bodies of LGUs, public corporations, quasi-public corporations and
administrative bodies
3. Taxation may be exercised upon valid delegation by President, law-making bodies of LGUs,
public corporations, quasi-public corporations and administrative bodies