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 City of Baybay enacts Ordinance No. 2024-50 imposing real property tax with two rate classes—Residential 1.4% and Non-Residential 3.1%—and provides that parcels within 800 meters of the City River Port are automatically reclassified from Residential to a newly created “Port-Adjacent” class for tax purposes, with an extra 0.5% tax on all parcels inside the zone. The zone is defined by a map attached to the ordinance and the Sanggunian will review the zone every 3 years. A homeowner with a 450 m2 parcel entirely within the zone challenges the bracket as arbitrary and contends it violates uniformity and due process. Is the ordinance valid? Explain.