ALFREDO PATALINGHUG, petitioner, vs. HON. COURT OF APPEALS, RICARDO CRIBILLO, MARTIN ARAPOL, CORAZON ALCASID, PRIMITIVA SEDO, respondents; G.R. No. 104786 January 27, 1994;

G.R. No. 104786 January 27, 1994; 

ALFREDO PATALINGHUG, petitioner, vs. HON. COURT OF APPEALS, RICARDO CRIBILLO, MARTIN ARAPOL, CORAZON ALCASID, PRIMITIVA SEDO, respondents;  

Doctrine: A tax declaration is not conclusive of the nature of the property for zoning purposes.

Once a local government has reclassified an area as commercial,  that determination for zoning purposes must prevail

Facts: 
Sangguniang Panlungsod of Davao City enacted Ordinance No. 363, series of 1982 otherwise known as the "Expanded Zoning Ordinance of Davao City," Section 8 of which states:

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:

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.

Patalinghug later on acquired approval and certification zoning compliance for the construction of a funeral parlor in the name and style of Metropolitan Funeral Parlor at Cabaguio Avenue, Agdao, Davao City. Several residents of Barangay Agdao complained that the construction of petitioner's funeral parlor violated Ordinance No. 363, since it was allegedly situated within a 50-meter radius from the Iglesia ni Kristo Chapel and several residential structures. An investigation was conducted and found out that "the nearest residential structure, owned by Wilfred G. Tepoot is only 8 inches to the south. The trial court ruled that Tepoot's building was commercial while  the Appellate Court disagreed and ruled that although it was used by Mr. Tepoot's lessee for laundry business, it was a residential lot as reflected in the tax declaration, thus paving the way for the application of Ordinance No. 363.

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

Ruling: Yes.  Petitioner's operation of a funeral home constitutes permissible use within a particular district or zone in Davao City.  He did not violate Section 8 of Davao City Ordinance No. 363.

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. A discrepancy may thus exist in the determination of the nature of property for real estate taxation purposes vis-a-vis the determination of a property for zoning purposes.

The trial court's determination that Mr. Tepoot's building is commercial and, therefore, Sec. 8 is inapplicable, is strengthened by the fact that the Sangguniang Panlungsod has declared the questioned area as commercial or C-2. Consequently, even if Tepoot's building was declared for taxation purposes as residential, once a local government has reclassified an area as commercial,  that determination for zoning purposes must prevail. While the commercial character of the questioned vicinity has been declared thru the ordinance, private respondents have failed to present convincing arguments to substantiate their claim that Cabaguio Avenue, where the funeral parlor was constructed, was still a residential zone. Unquestionably, the operation of a funeral parlor constitutes a "commercial purpose," as gleaned from Ordinance No. 363.