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Philippine Bar review · Question

Practice question: Validity of Local Tax Ordinance

Multiple Choice Hard

Practice question

A revenue ordinance was finally declared void for defective publication. Without reenacting its substance as a valid measure, the city passes a later ordinance purporting merely to amend the void ordinance and claims the amendment revives the old rates. Which principle from Coca-Cola applies?
  1. A void ordinance cannot be revived by merely amending it
  2. Any reference to the old number supplies the missing enactment
  3. Collection for several years cures the original invalidity
  4. The treasurer may ratify the void ordinance by assessment
  5. A later amendment necessarily makes all past collections lawful

Legal references

  • Coca-Cola v City of Manila GR156252 June27,2006 MAIN: https://lawphil.net/judjuris/juri2006/jun2006/gr_156252_2006.html MAIN holding on Ordinances7988 and8011.

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