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Philippine Bar review · Question

Practice question: Validity of Local Tax Ordinance

Multiple Choice Medium

Practice question

A provincial tax ordinance is approved where a newspaper of local circulation exists. Section 188 applies without any special exception. Which publication approach follows its text?
  1. Publish only the title once at any future date
  2. Send a private copy to the largest taxpayer only
  3. Post a summary online as a complete substitute without legal authority
  4. Do nothing because the ordinance was voted on
  5. Publish certified true copies in full for three consecutive days in a newspaper of local circulation within ten days after approval

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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