Flashcards Studio

(a) Identify who has the power to levy real property taxes in the Philippines and describe the scope and limits of that power under the Local Government Code. (b) State the controlling rule on classification and rate-setting for real property tax within an LGU, including the requirements of uniformity and due process. (c) Applying to this scenario: The Province of Panginoro enacts Ordinance No. 2024-31 imposing real property tax with two rate classes—Residential 1.5% and Non-Residential 3.2%—and adds a Coastal-Exposed Bracket that imposes an extra 0.6% tax on all parcels located within 1.8 kilometers of the coastline, defined by a map attached to the ordinance. The higher rate applies uniformly to all parcels inside the zone, regardless of actual use or market value, and the Sanggunian will review the zone every two years. A homeowner with a 600 m2 residential parcel entirely within the zone challenges the bracket as arbitrary and contends it violates uniformity and due process. Is the ordinance valid? Explain.