Practice question
Explain the substantive and procedural inquiries in testing a local tax ordinance's validity.
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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