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Philippine Bar review · Question

Practice question: Validity of Local Tax Ordinance

Multiple Choice Hard

Practice question

After a proper Section 187 appeal, the Secretary of Justice concludes that a tax ordinance complies with the Constitution and all applicable laws. The Secretary nevertheless rewrites the rate solely because a different lawful rate seems more economically desirable. Which principle from Drilon v. Lim is implicated?
  1. The Secretary has unlimited control over every local policy
  2. Legality review does not authorize substitution of the Secretary's policy judgment for a lawful local choice
  3. Local autonomy makes every ordinance immune from legality review
  4. The Secretary may amend ordinances without any legal ground
  5. Every tax rate must be identical nationwide

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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