Practice question
A municipality enacts a tax ordinance without any prior public hearing, then promptly publishes the approved text in full as Section 188 requires. It argues that publication cures the stipulated failure to conduct the mandatory hearing. Assume the issue is timely and properly raised. What is correct?
- Publication and prior hearing are identical acts
- Publication automatically waives every taxpayer's rights
- The admitted hearing defect remains; compliance with one safeguard does not replace the other
- A hearing is required only when the mayor requests it
- No procedures apply to local tax ordinances
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
- Drilon v. Lim, GR112497, August4 1994, main decision: https://lawphil.net/judjuris/juri1994/aug1994/gr_112497_1994.html
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