Philippine law on local government and taxation.
- Quezon City, Philippines : Good Governance Books, c2000
- xxxiii, 424 pages ; 23 cm.
Includes index.
Part One. Local Government Taxation -- Chapter I. General provisions -- Chapter II. Specific provisions on the taxing and other revenue-raising power of LGUS -- Chapter III. Collection of taxes -- Chapter IV. Civil remedies for collection of revenues -- Chapter V. Miscellaneous provisions -- Chapter VI. Taxpayer's remedies -- Part Two. Real Property Taxation -- Chapter I. General provisions -- Chapter II. Appraisal and assessment of real property -- Chapter III. Assessment appeals -- Chapter IV. Imposition of real property tax -- Chapter V. Special levies on real property -- Chapter VI. Collection of real property tax -- Chapter VII. Disposition of proceeds -- Chapter VIII. Special provisions -- Part Three. Share of local government in the national taxes -- Chapter I. Allotment of internal revenue -- Chapter II. Share of local government in the national wealth.
Taxes are the life-blood of government, wherefore it is imperative that the power to impose the be clothed with authority to device the means to accomplish their collection in the most effective manner, for otherwise the ends of government may fail and falter. Thus spoke our supreme court in a decided case.