Practice question
An LGU lawfully procures technical data assistance while public officials retain the binding appraisal, classification, assessment and collection decisions. A critic says Section 198(d) alone forbids every private technical service. Assume procurement is otherwise authorized. Which is sound?
- Every technical consultant automatically becomes the tax collector
- Efficiency permits transferring all public taxing power
- Private data must always be accepted as binding
- No public officer may read a private report
- The prohibition on letting public taxing functions to private persons does not itself equate authorized technical support with transfer of those functions
Legal references
- Local Government Code, RA 7160, Sections 196, 198-199 and 234: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
- RA 12001, Sections 3-4, 14-19 and 29: https://lawphil.net/statutes/repacts/ra2024/ra_12001_2024.html
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