Practice question
A local levy is stipulated contrary to applicable national economic policy and not otherwise authorized by a controlling exception. The LGU says the tax is uniform among all local payers, so 130 can raise no further issue. Which is correct?
- Uniformity always displaces every other fundamental principle.
- Uniformity alone does not satisfy the separate national-economic-policy limitation.
- National economic policy can never limit local impositions.
- The levy becomes a private contractual fee solely by uniform application.
- Only the printing quality of the ordinance matters.
Legal references
- RA7160, Local Government Code, Sections130,151 and153-155: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
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