Practice question
A city relies on Section186 for a levy on a previously untaxed subject. The parties stipulate that it confiscates substantially all the affected business income and is oppressive. Hearings and full publication were proper. Which is correct?
- The residual-power grant itself bars oppressive or confiscatory levies
- Proper notice authorizes confiscation
- A previously untaxed subject eliminates every limit
- Section186 regulates publication alone
- Only the label chosen by the city matters
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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