Practice question
An industrial owner proves one machine is used for pollution control and environmental protection. It claims that exemption automatically extends to all unrelated land, offices and production machinery. Which is correct?
- One exempt machine exempts everything owned
- Environmental spending eliminates every property tax
- The specific machine exemption does not by itself establish exemption of every other asset
- Every office is pollution-control machinery
- No environmental machine can be exempt
Legal references
- Local Government Code, RA 7160, Sections 196, 198-199 and 234: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
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