Shin Chan owns two adjacent parcels of land, covered by two TCTs.

One TCT
covers the land situated in Barangay Ginbera, Muntinlupa City, and the other
covers the land situated in Barangay Ginebra, as !i"as City. #pon the City of
Muntinlupa$s petition to correct the location of the lot stated in the TCT
covering the land situated in as !i"as, the and %egistration Court ordered
the a&end&ent of the said TCT to read that the subject lot is located in
Barangay Ginebra, Muntinlupa. Meanwhile, the City of as !i"as 'led before
the %TC a petition to settle the land boundary dispute with Muntinlupa with
respect to the subject land. Can the city of Muntinlupa collect Shin Chan real
property ta(es that are now both read that the location of the lots stated in
the TCTs covering the subject lands situtated in as !i"as)
*+S,-%.
NO. While a local government unit is authorized under several laws to collect real estate
tax on properties falling under its territorial jurisdiction, it is imperative to frst show that
these properties are unquestionabl within its boundaries. !Sta. Lucia Realty &
Development, Inc. vs. City of Pasig, ".#. No. $%%&'&, (une $), *+$$, %)* ,-#. //0
1.cads 2ar Ops *+$'