Practice question
An owner pays early and demands a 20% discount even though the sanggunian has granted no discount and no other applicable relief exists. It argues that Section 251 automatically requires the maximum. Which is correct?
- The demand fails; the statute authorizes a discount up to 20% but does not automatically grant the maximum in every LGU.
- The maximum is mandatory whenever any payment is early.
- The treasurer may unilaterally replace the ceiling with 50%.
- The owner may choose its own discount.
- The entire annual tax is automatically waived.
Legal references
- RA 7160, Sections 246–251; https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
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