FACTS: Petitioner, registered owners of real properties in Marikina City, with consent of his wife, conveyed by deed of assignment, the properties to the Saints and Angels Realty Corp. (SARC), by virtue of incorporations, in exchange for shares  of stock therein with a par value of P2,000,000.0, placed in San Juan’s name and the remaining… Read More SAN JUAN vs CASTRO G.R. No. 174617 December 27, 2007 assessment, Local Government Code, Protest of Assessment, Tax Remedies