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Philippine Bar review · Question

Practice question: Validity of Local Tax Ordinance

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Practice question

A provincial revenue ordinance is posted in two public places although a newspaper of local circulation exists. No special statute supplies an exception. Explain why the absence-of-newspaper condition 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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