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Philippine Bar review · Question

Practice question: Validity of Local Tax Ordinance

Multiple Choice Medium

Practice question

A city publishes only a newspaper summary of a revenue measure, concededly omitting substantive provisions. A newspaper of local circulation exists and no special exception applies. Does the summary meet Section188?
  1. No; the provision calls for publication in full
  2. Yes, if the summary is shorter
  3. Yes, because taxes need no publication
  4. Yes, if one official reads the full text privately
  5. Yes, because public hearings always replace publication

Legal references

  • RA7160 Local Government Code: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html Sections130,186,188–190.
  • Coca-Cola v City of Manila GR156252 June27,2006 MAIN: https://lawphil.net/judjuris/juri2006/jun2006/gr_156252_2006.html MAIN publication and attempted amendment of void ordinance.

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