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Philippine Bar review · Question

Practice question: Taxing Powers of Local Government Units (LGUs)

Multiple Choice Hard

Practice question

A sanggunian has lawfully imposed tolls on an eligible LGU-funded and constructed facility. Public safety and welfare now require discontinuance. Officials say Section 155 obliges toll collection forever. Which is correct?
  1. Every authorized toll is irrevocable in perpetuity.
  2. Section 155 allows the sanggunian to discontinue collection when public safety and welfare require, leaving the facility free and open for public use.
  3. Only a private toll collector may decide whether the public may use the facility.
  4. Discontinuing tolls automatically transfers the facility to a foreign owner.
  5. Public safety is expressly irrelevant to Section 155.

Legal references

  • RA7160, Local Government Code, Sections130,151 and153-155: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html

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