DOJ trashes Oca’s appeal vs tax code

By LITO RULONA, Correspondent

JUSTICE Secretary Leila de Lima has dismissed the motion for reconsideration filed by Mayor Oscar Moreno that assailed the legality of the 2015 revenue code that was approved by the city council, the Gold Star Daily learned over the weekend.

In a five-page decision, de Lima said Moreno’s petition lacked merit even as she pointed out that all the requirements for the enactment of the tax ordinance as specified in the Local Government Code were observed. De Lima’s ruling was signed in May but a copy was only received by the city council last week.

Moreno had questioned Ordinance no. 12860-2014, the new revenue code of the city, that was approved by the city council on Oct. 27, 2014. He argued that the ordinance was unconstitutional because “its enactment and passage violated and contravened the mandatory provisions of public hearing, publication or posting as provided in the Local Government Code,” and “the ordinance is prejudicial to the public welfare.”

Moreno also alleged that the 2015 Revenue Code was not legitimately published in a newspaper.The justice department earlier ruled in favor of the ordinance but Moreno said the decision was “seriously flawed” and was “contradicted by the evidence.” De Lima however said the records of the case were scrutinized in the light of the pertinent provisions of the Local Government Code, and the Department found no merit in Moreno’s motion.

De Lima said Moreno presented nothing new in his motion for reconsideration that would show any evidence or provisions of law to be contrary to the findings or conclusions of DOJ.“The settled doctrine is that a motion for reconsideration will not prosper if it is bereft of any new arguments or issues not previously resolved by the court because rehashed submissions will not suffice,” said de Lima, adding that Moreno’s motion was merely a rehash of arguments already addressed by the DOJ.