Flashcards Studio

City of Dagupan passes Ordinance No. 2026-09, the “Family Title Credit Act,” granting a 20% documentary stamp tax reduction on titled residential land transfers to households headed by a legally married man and wife, with the marriage duly recorded in the local civil registry. Unmarried couples with dependent children are expressly ineligible, even if they cohabit and share parental responsibilities. The ordinance states its objective is to promote stable families and child welfare in line with the State Policy on Marriage. A cohabiting couple with two children challenges the ordinance as unconstitutional discrimination based on civil status and as contrary to the State Policy on Marriage. (a) Identify the controlling doctrine and primary sources. (b) Apply the doctrine to the facts and decide whether the ordinance, on its face and as applied, complies with the State Policy on Marriage and constitutional rights. (c) If any part is invalid, specify the scope of permissible modifications.