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Philippine Bar review · Question

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

Multiple Choice Easy

Practice question

What safeguard does Section 186 expressly require before enacting an ordinance levying other taxes, fees or charges under that section?
  1. A private meeting only with the mayor
  2. A promise that no one will challenge it
  3. A vote by the CIR
  4. A prior public hearing for the purpose
  5. Approval by every nonresident visitor

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

Answer this question in flashcards to review your response and continue practicing.