Practice question
A municipality proposes a levy under Section 186. The stipulated base is already taxed under the NIRC, no specific provision grants the municipality that levy, and no applicable exception or later law permits it. A public hearing was properly held. Is the hearing alone sufficient?
- Yes, a hearing removes all substantive limits
- Yes, Section 186 always overrides the NIRC
- No; procedural compliance does not cure the stipulated absence of authority under Section 186's residual scope
- Yes, if the expected yield is substantial
- No, because public hearings are prohibited
Legal references
- RA7160, Local Government Code, Sections129–133 and186–188: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
- 1987 Constitution, ArticleX Section5: https://lawphil.net/consti/cons1987.html
- Batangas City v. Pilipinas Shell, GR187631, July8 2015, main decision: https://lawphil.net/judjuris/juri2015/jul2015/gr_187631_2015.html
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