Practice question
Which statement best describes why a compromise reducing an assessed local tax must have a legal basis?
- It may relinquish public revenue, so private agreement alone is insufficient
- All public revenue belongs personally to the mayor
- Every taxpayer can select the final amount unilaterally
- Only the taxpayer's signature matters
- Local taxes are always voluntary donations
Legal references
- RA7160, Sections22(c),192,206,226,231,252–253 and276–277: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
- Guialani v. Court of Appeals, GR221253-54 and consolidated cases, April26 2021, main decision: https://lawphil.net/judjuris/juri2021/apr2021/gr_221253-54_2021.html
- RA12001, Sections13–18 and38: https://lawphil.net/statutes/repacts/ra2024/ra_12001_2024.html
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