Practice question
Section192 places local tax exemptions, incentives or reliefs in what legal instrument?
- A duly approved ordinance
- A collector’s personal promise alone
- An unsigned social-media comment
- A private taxpayer’s invoice
- An assessor’s family agreement
Legal references
- Guialani v CA GR221253-54 and consolidated cases April26,2021 MAIN: https://lawphil.net/judjuris/juri2021/apr2021/gr_221253-54_2021.html MAIN legislative relief, settlement and authorization.
- RA7160 Local Government Code: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html Sections132 and192.
- RA12001 Real Property Valuation and Assessment Reform Act: https://lawphil.net/statutes/repacts/ra2024/ra_12001_2024.html Section30.
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