Office of the governor vice governor b

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Unformatted text preview: rated the phrase “exclusive of this franchise” found in the previous tax exemption grant to the company is an express and real intention on the part of the Congress to once against remove from the LGC’s delegated taxing power, all of the company’s properties that are actually, directly and exclusively used in the pursuit of its franchise. (The City Government of Quezon City, et al., v. Bayan Telecommnications, Inc., G.R. No. 162015, Mar. 6, 2006) Note: An ordinance levying taxes, fees or charges shall not be enacted without any prior public hearing conducted for the purpose. (Figuerres v. CA, G.R. No. 119172, Mar.25, 1999) Q: What are the special levies on real property? A: 1. A special education fund may also be assessed in provinces, cities, or Metropolitan Manila municipalities up to a maximum of 1% of the assessed value of a real property. (Sec. 235 R.A. 7160) 2. Idle lands in provinces, cities or municipalities in Metro Manila may be additionally taxed at not exceeding 5% of their assessed value. (Sec. 236 R.A. 7160) 3. Lands benefited by public works projects or improvements in provinces, cities and municipalities may be levied a special tax of not exceeding 60% of the actual cost of the project. (Sec. 240 R.A. 7160) Q: What are the requisites so that the President may interfere in local fiscal matters? A: 1. An unmanaged public sector deficit of the national government; 2. Consultations with the presiding officers of the Senate and the House of Representatives and the presidents of the various local leagues; 3. And the corresponding recommendation of the secretaries of the Department of Finance, Interior and Local Government, and Budget and Management. (Pimentel, Jr. vs. Aguirre, G.R. No. 132988, July 19, 2000) Q: May a local government unit (LGU) regulate the subscriber rates charged by cable tv operators within its territorial jurisdiction? A: No. Under E.O. No. 205, the National Telecommunications Commission has exclusive jurisdiction over matters affecting CATV operation, including specifically...
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