LAW ON LOCAL GOVERNMENT Introduction A. Constitutional Basis -- Article X, 1987 Constitution B. Innovations in the law on local governments introduced b the !ocal "overnment Code o# 1991 (1) Devolution of basic services (e.g. health, environment, etc.) to LGUs; (2) Increase of financial resources available to LGUs; (3) Devolution of resonsibilit! for enforcement of certain regulator! o"ers (e.g. reclassification of agricultural lan#s); ($) Legal infrastructure for articiation of %G&s an# '&s in the rocess of governance C. $##ectivit % !"C &ecs. '(d), '*+ (var#one v. )&*(L() +ecretar! of ,ealth v. )- Book I: General Provisions I !asic "rinciples 1. ,he Code% -olic and A..lication (1) !ocal government, decentrali/ation, autonom Local a#tonom$% power of LGUs to decide for themselves on certain matters without need for clearance or approval by the national government Decentrali&ation% devolution of national administration (not power) from the national government to the LGUs Deconcentration%fow of autonomy from the national government towards regional agencies Devol#tion% act by which the national government confers power and authority upon the various LGUs to perform specifc functions and responsibilities (LGC Sec. 17) the transfer of power and authority from the National Government to LGUs to enable them to perform specifc functions and responsibilities (Art. 24, IRR of the LGC) Di'erentiate decentrali&ation of administration from decentrali&ation of power Decentralization of Administration Decentralization of Power Delegation b! the central -b#ication of olitical o"er in Law on Local Government 2 Lambda Epsilon Xi DVOREF College of Law government of a#ministrative o"ers to olitical sub#ivisions in or#er to broa#en the base of government o"er. (Limbona v. Mangelin) favor of LGUs #eclare# to be autonomous. In this case, the autonomous government is free to chart its o"n #estin! an# shae its future "ith minimum intervention from central authorities. (Limbona v. Mangelin) Local government units -utonomous regions (0) Consultations !"C &ec. 0(c)% .It is li/e"ise the olic! of the +tate to re0uire all national agencies an# offices to con#uct erio#ic consultations "ith aroriate LGUs, %G&s an# '&s, an# other concerne# sectors of the communit! before an! ro1ect or rogram is imlemente# in their resective 1uris#ictions. !"C &ec. 0+% Duty of National Government Agencies in the Maintenance of Ecological alance. It shall be the #ut! of ever! national agenc! or G&)) authori2e# or involve# in the lanning an# imlementation of an! ro1ect or rogram that ma! cause3 ollution; climatic change; #eletion of non4rene"able resources; loss of cro lan#, rangelan#, or forest cover; an# e5tinction of animal or lant secies to consult "ith the LGUs, %G&s, an# other sectors concerne# an# e5lain3 the goals an# ob1ectives of the ro1ect or rogram; its imact uon the eole an# the communit! in terms of environmental or ecological balance; an# the measures that "ill be un#erta/en to revent or minimi2e the a#verse effects thereof. !"C &ec. 07% %o ro1ect or rogram shall be imlemente# b! government authorities unless3 (1) the consultations mentione# above are comlie# "ith; an# (2) rior aroval of the sanggunian concerne# is obtaine#. Note! "ccu#ants in areas where such #ro$ects are to be im#lemented shall not be evicted unless a##ro#riate relocation sites have been #rovided% in accordance with the &onstitution. Comment !emorandum Circular No" #$ (%&&') provides that all o(ces and employees of national government agencies and o(ces including G)CCs must strictly comply with the LGC provisions on consultation" *owever+ there are no penalties for such breach" ,uestion is what are the Law on Local Government 3 Lambda Epsilon Xi DVOREF College of Law remedies of the LGC if the consultation re-uirements are not complied with. (*) &co.e o# a..lication 6he LG) shall al! to all rovinces, cities, municialities, baranga!s, an# other olitical sub#ivisions as ma! be create# b! la", an#, to the e5tent herein rovi#e#, to officials, offices, or agencies of the national government. (LG& 'ec. () (1) 2erger o# administrative regions -#ministrative regions are mere grouings of contiguous rovinces for a#ministrative uroses, not for olitical reresentation. (&hiongbian v. "rbos) 7hile the o"er to merge a#ministrative regions is not e5ressl! rovi#e# for in the )onstitution, it is a o"er "hich has tra#itionall! been lo#ge# "ith the 'resi#ent to facilitate the e5ercise of the o"er of general suervision of local governments. (Abbas v. &"MELE&) (') 3ules o# inter.retation Provision on power of LGU: Liberall! interrete# in its favor. In case of #oubt, an! 0uestion thereon shall be resolve# in favor of #evolution of o"ers an# of the LGU. -n! fair an# reasonable #oubt as to the e5istence of the o"er shall be interrete# in favor of the LGU concerne#. Tax ordinance / revenue measure: )onstrue# strictl! against the enacting LGU, an# liberall! in favor of the ta5a!er. Tax exemption, incentive, )onstrue# strictl! against the erson relief granted pursuant to LGC: claiming it. General welfare provisions: Liberall! interrete# to give more o"er to LGUs in accelerating economic #eveloment an# ugra#ing the 0ualit! of life for eole in the communit!. Where there is a controvers )ustoms an# tra#itions in the lace "here arising under the LGC and the controvers! ta/es lace ma! be there is no applica!le legal resorte# to. provision or "urisprudence: 0. "eneral -ower and Attributes (1) Creation o# !"4s ()o ma$ create* divide* merge* abolis)* or s#bstantiall$ alter bo#ndaries of LG+s, )ongress 3 rovince, cit! or municialit! +angguniang 'anglungso# or 'anlala"igan 3 baranga!8 8Note! )ecommendation of sangguniang bayan is necessary. (LG) 39:) Law on Local Government 4 Lambda Epsilon Xi DVOREF College of Law In both instances, there must be a lebiscite calle# for the urose in the olitical unit or units #irectl! affecte#. ;*his is to #revent gerrmandering +i.e.% the #ractice of creating legislative districts to favor a #articular candidate or #arty, and the creation or abolition of units for #urely #olitical #ur#oses.< 87here a lebiscite "as hel# "ith its rincial sub1ect being the conversion of the municialit! of *an#alu!ong into a highl!4urbani2e# cit! an# the matter of searate #istrict reresentation being merel! ancillar! thereto, the +ureme )ourt hel# that the e5clusion of the inhabitants of +an =uan (who belonged to the same congressional district as Mandaluyong) from the lebiscite "as roer. (*obias v. Abalos) Notes In the creation of baranga!s, there is no minimum re0uirement for area an# income. >ut for all the other LGU?s, there are stan#ar#s rescribe#. 6he creation of LGU?s is a urel! legislative act. ,&7(@(A, LGU?s create# b! the e5ecutive shall continue to e5ist b! virtue of LG) $$2 (#). (cf. Munici#ality of 'an Narciso v. Mendez) 7hen the in0uir! is focuse# on the legal e5istence of a bo#! olitic, the action is reserve# to the +tate in a rocee#ing for -uo warranto or an! other #irect rocee#ing. It must be brought in the name of the Aeublic of the 'hiliines an# commence# b! the +ol4Gen or the fiscal "hen #irecte# b! the 'resi#ent of the 'hiliines, an# it must be timel! raise#. (Munici#ality of 'an Narciso v. Mendez) Can a statute lend color of validit to an attempted organi#ation of a municipalit despite the fact that such statute is su!se$uentl declared unconstitutional% In the absence of another vali# statute to give color of authorit! to its creation, the organi2ation of the municialit! un#er such unconstitutional statute is invali#, an# the municialit! cannot be consi#ere# as a de facto cororation. In the case of Munici#ality of Malabang v. enito, the +ureme )ourt hel# that (& 39B (creating the municialit! of >alabagan out of the barrios C sitios of *alabang, Lanao #el +ur) "as unconstitutional. 6he mere fact that >alabagan "as organ2ie# at a time "hen the statute ha# not been invali#ate# coul# not ma/e it a de facto cororation, as, in#een#entl! of the alicable -#ministrative )o#e rovisions, there "as no other vali# statute to give color of authorit! to its creation. ,o"ever, even though the municialit! of >alabagan coul# not be consi#ere# a de facto cororation, this #i# not mean that the acts #one b! it in the e5ercise of its cororate o"er "ere a nullit!. 6he )ourt ointe# out that the e5istence of (& 39B "as an oerative fact "hich coul# not 1ustl! be ignore#. 6hus, the invali#ation of the (& "oul# not unsettle the acts #one in reliance of the vali#it! of the creation of the municialit!. (0) -olitical and cor.orate nature o# !"45s Di'erentiate t)e political nat#re and corporate nat#re of LG+s P"L.*.&AL / G"0E)NMEN*AL &")P")A*E / M1N.&.PAL +ec. 1:, LG) 'olitical sub#ivision of national government )ororate entit! reresenting inhabitants of its territor! Law on Local Government 5 Lambda Epsilon Xi DVOREF College of Law Li#asan v. )&*(L() Instrumentalit! of the +tate in carr!ing out the functions of government -genc! of communit! in a#ministration of local affairs 6orio v. Dontanilla -#ministering o"ers of the state, an# romotion of the ublic "elfare (5ercising o"ers for the secial benefit an# a#vantage of the communit! Liabilit! of LGU to 3 r#
ersons N"*E! *his must be related to Art. 2( of the Local Government &ode. LGU cannot be hel# liable E3ce#tions3 (1) If statute rovi#es other"ise; (2) %)) 219E )an be hel# liable e3 contractu or e3 delicto Liabilit! of LGU?s agents F officers %o liabilit! rovi#e# that #uties "ere erforme# honestl! an# in goo# faith, an# the! #i# not act "antonl! or maliciousl! (*orio v. 4ontanilla) )es#ondeat su#erior E-amples of governmental activities% Aegulations against fire, #isease; 'reservation of ublic eace; *aintenance of municial risons; (stablishment of schools, ost4offices, etc. (*orio v. 4ontanilla% citing Mendoza v. de Leon) E-amples of proprietar$ . corporate activities% *unicial "ater"or/s; +laughterhouses; *ar/ets; +tables; >athing establishments; 7harves; Derries; Disheries; *aintenance of ar/s, golf courses, cemeteries, airorts (*orio v. 4ontanilla% citing Mendoza v. de Leon) ,ol#ing of a to"n fiesta (*orio v. 4ontanilla) Notes 'ublic mar/ets are sub1ect to the LGU?s suervision an# control. 6heir closure or conversion into rivate mar/ets must follo" the roce#ures lai# #o"n b! la". 6hus, "here the o"er to establish an# maintain ublic mar/ets is grante# to the *unicial >oar#, the local chief e5ecutive cannot unilaterall! "ith#ra" it from use as a ublic mar/et "ithout the aroval of the >oar#. (&ruz v. &A) (*) "eneral 6el#are ()at powers do LG+s )ave #nder t)e general welfare cla#se of t)e LGC, (1) 'o"ers e5ressl! grante# to the LGU; (2) 6hose o"ers necessaril! imlie# therefrom; (3) 'o"ers necessar!, aroriate, or inci#ental for its efficient an# effective governance; an# Law on Local Government 6 Lambda Epsilon Xi DVOREF College of Law ($) 6hose o"ers "hich are essential to the romotion of the general "elfare. (LG) +ec. 1B) ()at d#ties do LG+s )ave #nder t)e general welfare cla#se, 7ithin their resective territorial 1uris#ictions, LGUs shall ensure an# suort, among other things3 'reservation an# enrichment of culture; 'romotion of health an# safet!; (nhancement of the right of the eole to a balance# ecolog!; Develoment of aroriate an# self4reliant scientific an# technological caabilities; Imrovement of ublic morals; (nhancement of economic roserit! an# social 1ustice; 'romotion of full emlo!ment among their resi#ents; *aintenance of eace an# or#er; an# 'reservation of the comfort an# convenience of their inhabitants. ()at are t)e / branc)es of t)e general welfare cla#se, (1) 6hose or#inances F resolutions necessar! to carr! into effect an# #ischarge o"ers an# #uties conferre# uon the municial council b! la"; an# (2) 6hose or#inances F resolutions necessar! an# roer to rovi#e for the health an# safet!, romote the roserit!, imrove the morals, eace, goo# or#er, comfort, an# convenience of the municialit! an# the inhabitants thereof, an# for the rotection of roert! therein. (1.'. v. 'alaveria) Ordinances . acts deemed #ltra vires and void% -n or#inance imosing a ca#aver transfer fee "hich is a!able "henever a ca#aver, reviousl! interre# in a burial lace, is remove# therefrom for transfer to a rivate cemeter! in )aloocan )it!, an# "hich is #istinct from the burial fee (0iray v. &ity of &aloocan) -n or#inance re0uiring entities selling a#mission tic/ets to movies, ublic e5hibitions, games, contests, or other erformances to charge onl! half4rice for chil#ren bet"een G412 !ears ol# (alacuit v. &4. of Agusan del Norte) Leasing of ublic la2a to ven#ors (0illanueva v. &astaneda) Ordinances . acts deemed valid #nder t)e general welfare cla#se% - municial or#inance rescribing the 2onification an# classification of merchan#ise an# foo#stuff sol# in the ublic mar/et (Ebona v. Munici#ality of Daet) - roclamation reserving certain arcels of the ublic #omain situate# in *alabon for street "i#ening an# ar/ing sace uroses ()e#ublic v. Gonzales) -n or#inance rohibiting the la!ing of games such as #anguingue% o/er% #aris5#aris (an# other games of chance) on #a!s not +un#a!s or legal holi#a!s (1.'. v. 'alaveria) )on#emnation an# #emolition of buil#ings foun# to be in a #angerous or ruinous con#ition "ithin the authorit! rovi#e# for b! municial or#inances (&hua 6uat v. &A) Law on Local Government 7 Lambda Epsilon Xi DVOREF College of Law - resolution confirming F ratif!ing a >urial -ssistance 'rogram e5ten#ing financial assistance to bereave# families (inay v. Domingo) - 2oning or#inance "hich #eclares an area as a commercial 2one an# regulates the location of funeral homes therein (Patalinghug v. &A) Notes 6o constitute ublic use, the ublic in general shoul# have e0ual or common rights to use the lan# or facilit! involve# on the same terms, ho"ever limite# in number the eole "ho can actuall! themselves of it at a given time. ()e#ublic v. Gonzales% citing various cases) 6he number of users is not the !ar#stic/ in #etermining "hether roert! is roerl! reserve# for ublic use or ublic benefit. ()e#ublic v. Gonzales, 0batement of n#isances Comment /ecs" 001 and 0#2 of the LGC grant the /angguniang 3ayan and /angguniang 4anlungsod+ respectively+ the power to 5declare+ prevent or abate any nuisance"6 7he provisions of the Code do not ma8e a distinction between nuisance per se and nuisance per accidens+ thus creating a presumption that LGUs can abate all 8inds of nuisances without need of a 9udicial order" *owever+ the 9urisprudence holds that LGUs can abate e:tra9udicially only nuisances per se" *ow should this discrepancy be reconciled. Study carefully the followin! 7he Civil Code provisions regarding nuisances; <state of Gregoria =rancisco v" C> 7echnology ?evelopers+ @nc" v" C> (parts % A $) Laguna La8e ?evelopment >uthority v" C> (1) Basic &ervices and 7acilities ()at are t)e basic services and facilities w)ic) LG+s m#st provide to t)eir constit#ents, &'(')G'* M1N.&.PAL.*7 P)"0.N&E &.*7 -gricultural suort services -griculture an# fisher! e5tension an# on4site research services an# facilities -gricultural e5tension an# on4site research services an# facilities; organi2ation of farmers an# fishermen?s cooeratives +ee municialit! an# rovince ,ealth services +ame; health centers an# clinics ,ealth services, inclu#ing hositals an# tertiar! health services +ee municialit! an# rovince +ocial "elfare services +ame +ame, inclu#ing rebel returnees an# evacuees, relief oerations, oulation #ev?t services +ee municialit! an# rovince General h!giene an# sanitation +ame +ee municialit! an# rovince +oli# "aste collection +oli# "aste #isosal s!stem or +ee municialit! an# rovince Law on Local Government 8 Lambda Epsilon Xi DVOREF College of Law environmental management s!stem Hatarungang ambaranga! %- +ee municialit! an# rovince *aintenance of roa#s, bri#ges an# "ater sul! s!stems Aoa#s, bri#ges, communal irrigation, artesian "ells, #rainage, floo# control +imilar to those for municialit! +ee municialit! an# rovince Infrastructure facilities (e.g. la2a multi4urose hall) *unicial buil#ings, cultural centers, ublic ar/s +ee municialit! an# rovince Information an# rea#ing center Information services, ta5 an# mar/eting information s!stems, an# ublic librar! Ugra#ing an# mo#erni2ation of ta5 information an# collection services +ee municialit! an# rovince +atellite or ublic mar/et 'ublic mar/ets, slaughterhouses +ee municialit! an# rovince Imlementation of communit!4base# forestr! ro1ects (nforcement of forestr! la"s, limite# to communit!4base# forestr! ro1ects, ollution control la", small4scale mining la", mini4h!#roelectric ro1ects for local uroses +ee municialit! an# rovince +chool buil#ings +ee municialit! an# rovince 'ublic cemeter! +ee municialit! an# rovince 6ourism facilities 6ourism #eveloment an# romotion rograms +ee municialit! an# rovince 'olice, fire stations, 1ail +ame +ee municialit! an# rovince In#ustrial research an# #eveloment services +ee municialit! an# rovince Lo"4cost housing an# other mass #"ellings +ee municialit! an# rovince Investment suort services +ee municialit! an# rovince Inter4municial telecommunication services -#e0uate communication an# transortation facilities 1ow s)all t)ese basic services and facilities be f#nded, Drom the share of LGUs in the rocee#s of national ta5es an# other local revenues an# fun#ing suort from the national government, its instrumentalities an# G&))s "hich are tas/e# b! la" to establish an# maintain such services or facilities. (LG& 'ec. 89 +g,, (') -ower to "enerate 3evenue ()at are t)e powers granted to LG+s #nder 2ec 34 of t)e LGC, Law on Local Government 9 Lambda Epsilon Xi DVOREF College of Law Un#er this rovision, LGUs have the o"er an# authorit! to3 (1) establish an organi2ation that shall be resonsible for the efficient an# effective imlementation of their #eveloment lans, rogram ob1ectives an# riorities; (2) create their o"n sources of revenue an# to lev! ta5es, fees, an# charges "hich shall accrue e5clusivel! for their use an# #isosition an# "hich shall be retaine# b! them; (3) have a 1ust share in national ta5es "hich shall be automaticall! an# #irectl! release# to them "ithout nee# of an! further action; ($) have an e0uitable share in the rocee#s from the utili2ation an# #eveloment of the national "ealth an# resources "ithin their resective territorial 1uris#ictions inclu#ing sharing the same "ith the inhabitants b! "a! of #irect benefits; (:) ac0uire, #evelo, lease, encumber, alienate, or other"ise #isose of real or ersonal roert! hel# b! them in their rorietar! caacit! an# to al! their resources an# assets for ro#uctive, #evelomental, or "elfare uroses, in the e5ercise or furtherance of their governmental or rorietar! o"ers an# functions an# thereb! ensure their #eveloment into self4reliant communities an# active articiants in the attainment of national goals. (+) $minent 8omain ()at are t)e re5#isites for t)e e-ercise of eminent domain b$ LG+s, (1) (5ercise# b! the chief e5ecutive; (2) 'ursuant to an or#inance; (3) Dor ublic use, or urose, or "elfare for the benefit of the oor an# the lan#less; ($) Uon a!ment of 1ust comensation (base# on the fair mar/et value at the time of the ta/ing, not at the time of a!ment); (:) @ali# an# #efinite offer ha# reviousl! been ma#e to the o"ner, an# such offer "as not accete#. (LG) +ec. 1E) (7) 3eclassi#ication o# lands ()at are t)e re5#isites for valid reclassi6cation of lands b$ LG+s, (1) 6he LGU must be either a cit! or municialit!; (2) 'ublic hearings are con#ucte# for the urose; (3) 6he sanggunian asses an or#inance authori2ing the reclassification of agricultural lan#s an# rovi#es for the manner of their utili2ation an# #isosition; ($) 6he urose for reclassification is either3 (a) 6he lan# has cease# to be economicall! feasible an# soun# for agricultural uroses as #etermine# b! the D-; or (b) 6he lan# shall have substantiall! greater economic value for resi#ential, commercial, or in#ustrial uroses, as #etermine# b! the sanggunian concerne#. (:) 6he reclassification #oes not e5cee# the follo"ing limits at the time of the assage of the or#inance3 6ighly urbanized and inde#endent 1:I of total agricultural com#onent cities! lan# area Law on Local Government 10 Lambda Epsilon Xi DVOREF College of Law &om#onent cities% 8 st to : rd class 1JI munici#alities! ( th to ; th class munici#alities! :I E3ce#tion3 7hen the LGU is authori2e# b! the 'resi#ent "hen ublic interest so re0uires an# uon recommen#ation of the %(D-. (B) )omliance "ith the re0uirements of national government agencies3 )omrehensive Lan# Use 'lan arove# b! the ,LUA> (in the case of rovinces, highl! urbani2e# cities, in#een#ent comonent cities an# the cities an# municialities of *.*.) or the +angguniang 'anlala"igan (in the case of comonent cities an# municialities); )ertification from the local ,LUA> secif!ing the total area of 2one# agricultural lan#s in the LGU concerne# base# on the arove# )omrehensive Lan# Use 'lan or Koning &r#inance rior to the alication for conversion; )ertification from the %ational Irrigation -#ministration that the area to be reclassifie# is not covere# un#er 'res. -.&. 2J, series of 1EE2; )ertification from the D-A in#icating that such lan#s are not #istribute# or covere# b! a %otice of @aluation un#er )-A'; an# )ertification from D(%A that the area alie# for reclassification has been classifie# as alienable an# #isosable, an# is not nee#e# for forestr! uroses in case the area alie# for falls "ithin ublic lan#s. (-& 3B3, +ec. 1> (:)) Di'erentiate reclassi6cation* land #se conversion* and &oning )eclassification Land 1se &onversion <oning Definition -ct of secif!ing ho" agricultural lan# shall be utili2e# for non4 agricultural uses such as resi#ential, in#ustrial, commercial as embo4 #ie# in the lan# use lan sub1ect to the re0uire4 ments an# roce#ure for conversion. It also inclu#es the reversion of non4agricultural lan#s to agricultural use. (=oint ,LUA>, D-A, D-, DILG *emo4)ircular, s. 1EE:) -ct or rocess of changing the current use of a iece of agricultural lan# into some other use (+ec. 2, -& 3B3) Delineation of a cit! F municialit! into functional 2ones "here onl! secifie# lan# uses are allo"e#. It #irects an# regulates the use of all lan#s in the communit! in accor#ance "ith an arove# or a#ote# lan# use lan for the cit! F municialit!. 'ocialized housing! refers to housing rograms an# ro1ects covering houses an# lots or homelots onl! un#erta/en b! the government or the rivate sector for the un#errivilege# an# homeless citi2ens "hich shall inclu#e sites an# services #eveloments, long4term financing, liberali2e# terms on interest a!ments, an# such other benefits in accor#ance "ith A- G2GE. ()at are t)e priorities in t)e ac5#isition of lands for sociali&ed )o#sing, Law on Local Government 11 Lambda Epsilon Xi DVOREF College of Law (1) 6hose o"ne# b! the Government or an! of its sub#ivisions, instrumentalities, or agencies, inclu#ing G&))s an# their subsi#iaries; (2) -lienable lan#s of the ublic #omain; (3) Unregistere# or aban#one# an# i#le lan#s; ($) 6hose "ithin the #eclare# -reas for 'riorit! Develoment, Konal imrovement sites, an# +lum Imrovement an# Aesettlement 'rogram sites "hich have not !et been ac0uire#; (:) >LI++ sites "hich have not !et been ac0uire#; an# (B) 'rivatel!4o"ne# lan#s. (A- G2GE, +ec. E) 6hus, in the case of 4ilstream .nternational v. &A "here rivate lan#s "ere sub1ecte# to e5roriation rocee#ings for sociali2e# housing "ithout rior resort to the ac0uisition of other lan#s, the +ureme )ourt hel# that the roert! o"ner?s right to #ue rocess "as violate# an# set asi#e the e5roriation or#er accor#ingl!. (8) Closure and o.ening o# roads ()at are t)e re5#irements for a valid permanent clos#re, ()at are t)e re5#irements for valid temporar$ clos#re, (9) Cor.orate .owers ()at are t)e re5#isites for entering into a contact b$ t)e LG+, 72ec //c8 Di'erentiate p#blic from private . patrimonial propert$ (19) Authorit to :egotiate and &ecure "rants (11) !iabilit #or 8amages Di'erentiate between s#abilit$ and liabilit$ Can t)e doctrine of estoppel be applied against m#nicipal corporations, Governmental v proprietar$ f#nctions *. Intergovernmental relations between national government and !"45s (1) $;ecutive &u.ervision ()at is t)e power of t)e "resident over LG+9s, General suervision, to ensure that the acts of LGUs are "ithin the scoe of their rescribe# o"ers an# functions. (-rt. L, +ec. $, 1E9G )onstitution) Direct suervisor! authorit! over rovinces, highl! urbani2e# cities, an# in#een#ent comonent cities +uervision over comonent cities an# municialities through rovinces +uervision over baranga!s through cit! an# municialit! (LG) +ec. 2:) Law on Local Government 12 Lambda Epsilon Xi DVOREF College of Law -lso, the 'resi#ent ma! #irect the aroriate national agenc! to rovi#e financial, technical, or other forms of assistance to an LGU uon its (the LGU?s) re0uest. (LG) +ec. 2:c) Di'erentiate between control and s#pervision &ontrol 'u#ervision 'o"er of an officer to alter or mo#if! or &verseeing or the o"er or nullif! or set asi#e "hat a subor#inate authorit! of an officer to see that officer ha# #one in the erformance of subor#inate officers erform their his #uties an# to substitute the 1u#gment #uties. If the latter fail or neglect of the former for that of the latter to fulfill them, the former ma! ta/e (Mondano v. 'ilvosa, such action or ste as rescribe# b! la" to ma/e them erform these #uties. (Mondano v. 'ilvosa, What is the nature of the power of the +ecretar of ,ustice to review the constitutionalit or legalit of tax ordinances and revenue measures% 6he o"er grante# b! +ec. 19G of the Local Government )o#e to the +ecretar! of =ustice to revie" the constitutionalit! or legalit! of ta5 or#inances an# revenue measures is a mere act of suervision an# not of control. 6he +ecretar! of =ustice is not ermitte# to submitte# his o"n 1u#gment for the 1u#gment of the local government that enacte# the measure. (Drilon v. Lim) ()at is t)e doctrine of 5#ali6ed political agenc$, -ll e5ecutive an# a#ministrative organi2ations are a#1uncts of the (5ecutive Deartment, the hea#s of the various e5ecutive #eartments are assistants an# agents of the )hief (5ecutive, an#, e5cet in cases "here the )hief (5ecutive is re0uire# b! the )onstitution or la" to act in erson on the e5igencies of the situation #eman# that he act ersonall!, the multifarious e5ecutive an# a#ministrative functions of the )hief (5ecutive are erforme# b! an# through the e5ecutive #eartments, an# the acts of the +ecretaries of such #eartments, erforme# an# romulgate# in the regular course of business, are, unless, #isarove# or rerobate# b! the )hief (5ecutive resumtivel! the acts of the )hief (5ecutive. (De Leon v. &ar#io% as -uoted in &ar#io v. E3ecutive 'ecretary) (0) 3elations with -hili..ine :ational -olice ()at is t)e e-tent of operational s#pervision and control of local c)ief e-ec#tives over t)e ")ilippine :ational "olice, 'A&@I%)I-L G&@(A%&A3 +hall choose the rovincial #irector from a list of 3 eligibles recommen#e# b! the '%' regional #irector; )hairman of the rovincial eace an# or#er council; shall oversee the imlementation of the rovincial ublic safet! lan (A- BEG:, +ec. :1 (a)) Deuti2e# agent of the %ational 'olice )ommission in his 1uris#iction. -s such, he can insect olice forces an# units, con#uct au#it, an# e5ercise other functions as authori2e# b! the )ommission. (A- 9::1, +ec. B$) =N"*E! 1nless reversed by the President% this de#utation may be sus#ended or withdrawn by the National Police &ommission% u#on consultation with the #rovincial governor and congressman concerned% for any of the following grounds! Law on Local Government 13 Lambda Epsilon Xi DVOREF College of Law +a, 4re-uent unauthorized absences> +b, Abuse of authority> +c, Providing material su##ort to criminal elements> or +d, Engaging in acts inimical to national security or which negate the effectiveness of the #eace and order cam#aign. 1#on good cause shown% the President may% directly or through the &ommission% motu #ro#rio restore such de#utation withdrawn. +)A ?@@8% 'ec. ;@, )I6M -%D *U%I)I'-L *-M&A+3 +hall e5ercise oerational suervision an# control8 over '%' units in their resective 1uris#ictions, e5cet #uring the 3J4#a! erio# imme#iatel! rece#ing an# follo"ing an! national, local or baranga! elections. (A- BEG: +ec. :1 (b), as amen#e# b! A- 9::1) = the #ower to direct% su#erintend% and oversee the day5to5day functions of #olice investigation of crime% crime #revention activities% and traffic control in accordance with the rules and regulations #romulgated by the National Police &ommission. .t liAewise includes the #ower to em#loy and de#loy units or elements of the PNP. )hairman of local eace an# or#er council; shall #evelo an# establish an integrate# area F communit! ublic safet! lant embracing riorities of action an# rogram thrusts for imlementation b! the local '%' stations; ,ave the #ut! to sonsor erio#ic seminars for members of the '%' assigne# to #etaile# in his LGU in or#er to u#ate them regar#ing local or#inances an# legislations; ,ave the o"er to imose, after #ue notice an# summar! hearings, #iscilinar! enalties for minor offenses8 committe# b! members of the '%' assigne# to their resective 1uris#ictions
= "ffenses #unishable by withholding of #rivileges% restriction to s#ecified limits% sus#ension or forfeiture of salary% or any combination thereof for a #eriod of 8;5:B days. +)A ;C9@% 'ec. (8 +a, +2,, ,ave the authorit! to choose the )hief of 'olice from a list of : eligibles recommen#e# b! the rovincial olice #irector; *a! recommen# the recall or reassignment of the )hief of 'olice "hen, in the ercetion of the local eace an# or#er council, such )hief of 'olice has been ineffective in combating crime or maintaining eace an# or#er in the cit! or municialit! ,ave the authorit! to recommen# to the rovincial #irector the transfer, reassignment, or #etail of '%' members outsi#e of their resective cit! or to"n resi#ences; ,ave the authorit! to recommen# the aointment of ne" members of the '%' to be assigne# to their resective cities from a list of eligibles reviousl! screene# b! the eace an# or#er council or municialities ,ave control an# suervision over anti4gambling oerations (A- BEG:, +ec. :1 (b) ($), as amen#e# b! A- 9::1) Deuti2e# agents of the %ational 'olice )ommission(%-'&L)&*) in his 1uris#iction. -s such, the! can insect olice forces an# units, Law on Local Government 14 Lambda Epsilon Xi DVOREF College of Law con#uct au#it, an# e5ercise other functions as authori2e# b! the )ommission. (A- 9::1, +ec. B$) =1nless reversed by the President% this de#utation may be sus#ended or withdrawn by the NAP"L&"M% u#on consultation with the #rovincial governor and congressman concerned% for any of the following grounds! +a, 4re-uent unauthorized absences> +b, Abuse of authority> +c, Providing material su##ort to criminal elements> or +d, Engaging in acts inimical to national security or which negate the effectiveness of the #eace and order cam#aign. 1#on good cause shown% the President may% directly or through the &ommission% motu #ro#rio restore such de#utation withdrawn. +)A ?@@8% 'ec. ;@, -s the deputi#ation of municipal and cit maors as agents of the )'P.LC./ a usurpation of the power of control of the )'P.LC./ over the P)P% %o. 6here is no usuration of the o"er of control of the %-'&L)&* un#er +ection :1 of A- BEG: because un#er this ver! same rovision, it is clear that the local e5ecutives are onl! acting as reresentatives of the %-'&L)&*. -s such #euties, the! are ans"erable to the %-'&L)&* for their actions in the e5ercise of their functions un#er that section. 6hus, unless counterman#e# b! the %-'&L)&*, their acts are vali# an# bin#ing as acts of the %-'&L)&*. 6he same hol#ing is true "ith resect to the contention on the oerational suervision an# control e5ercise# b! the local officials. 6hese officials "oul# siml! be acting as reresentatives. (&ar#io v. E3ecutive 'ecretary) (*) Inter-!ocal "overnment 3elations ()at is t)e nat#re of t)e relations)ip of t)e province and t)e cities and m#nicipalities wit)in its territorial ;#risdiction, &om#onent cities / munici#alities! 'rovince, through the governor, shall ensure that the cit! F municialit! acts "ithin the scoe of its rescribe# o"ers an# functions. 6ighly urbanized cities .nde#endent com#onent cities! In#een#ent of the rovince. Review of E-ec#tive Orders 7LGC 2ec <=8 Governor! (&s romulgate# b! comonent cit! or municial ma!or "ithin his 1uris#iction &ity / Munici#al Mayor! (&s romulgate# b! the unong baranga! "ithin his 1uris#iction Notes! )oies of the (&s must be for"ar#e# to the roer revie"ing authorit! "ithin 3 #a!s from their issuance. In all instances of revie", the local chief e5ecutive concerne# shall ensure that such (&s are "ithin the o"ers grante# b! la" an# in conformit! "ith rovincial, cit! or municial or#inances. Law on Local Government 15 Lambda Epsilon Xi DVOREF College of Law If the revie"ing authorit! fails to act on sai# (&s "ithin 3J #a!s after their submission, the! shall be #eeme# consistent "ith la" an# therefore vali#. (1) 3elations with -eo.les5 and :ongovernmental <rgani/ations (') !ocal .re=uali#ication, bids and awards committee II Elective O>cials A. >uali#ications ()at are t)e 5#ali6cations for elective local o>cials, (1) 'hiliine citi2en (Note! not necessarily natural5born); (2) Aegistere# voter in the baranga!, municialit!, cit!, or rovince, or #istrict (in case of member of sangguniang anlala"igan, anglungso# or ba!an); (3) Aesi#ent of area for at least 1 !ear imme#iatel! rece#ing the #a! of the election; ($) -ble to rea# an# "rite Diliino or an! other local language or #ialect (:) )omliance "ith age re0uirement3 +a, Governor N 0ice5governor N Member of sangguniang #anlalawigan N Mayor N -t least 23 !ears ol# on 0ice5mayor N election #a! Member of sangguniang #anglungsod N of highly urbanized cities N +b, Mayor / 0ice5mayor of inde#endent com#onent N -t least 21 !ears ol# on cities% com#onent cities or munici#alities N election #a! +c, Member of sangguniang #anglungsod or bayan N -t least 19 !ears ol# on Punong barangay% member of sangguniang N election #a! barangay +d, &andidates for sangguniang Aabataan -t least 1: !ears ol# but not more than 21 !ears ol# on election #a! B. 8is=uali#ications ()at are t)e gro#nds for dis5#ali6cation #nder t)e Local Government Code, (1) ,hose sentenced b #inal ?udgment #or an o##ense involving moral tur.itude or #or an o##ense .unishable b one (1) ear or more o# im.risonment, within two (0) ears a#ter serving sentence (!"C &ec. 19 (a))@ -s a general rule, crimes mala in se involve moral turitu#e, "hile crimes mala #rohibita #o not. In the final anal!sis, ho"ever, "hether or not a crime involves moral turitu#e is ultimatel! a 0uestion of fact an# fre0uentl! #een#s on all the circumstances surroun#ing the violation of a statute. (Dela *orre v. &"MELE&) Dencing is a crime involving moral turitu#e3 actual /no"le#ge b! the OfenceO of the fact that roert! receive# is stolen #isla!s the same #egree of malicious #erivation of onePs rightful roert! as that "hich animate# the robber! or theft "hich, b! their ver! nature, are crimes of moral turitu#e. (Dela *orre v. &"MELE&) 'robation onl! susen#s the e5ecution of the sentence. It #oes not susen# the alicabilit! of the #is0ualification. (Dela *orre v. &"MELE&) Law on Local Government 16 Lambda Epsilon Xi DVOREF College of Law (0) ,hose removed #rom o##ice as a result o# an administrative case (!"C &ec. 19(b))@ 6o be vali#, a #ecision in a#ministrative cases involving local elective officials ren#ere# b! the +anggunian must 3 (a) be in "riting; (b) state the facts an# the la" on "hich it "as base#; an# (c) be signe# b! the members ta/ing art in the #ecision. (Malinao v. )eyes) 7here an a#ministrative case file# against an elective local official is not #eci#e# before the e5iration of his term of office, his subse0uent reelection oerates as a con#onation of his revious miscon#uct an# he cannot be remove#. (Aguinaldo v. 'antos) 7here a #eut! sheriff "as #ismisse# from the service uon conviction for serious miscon#uct an# "as barre# from reinstatement to an! osition in national or local government, it "as hel# that such bar onl! alie# to aointive ositions. ,e "as not #is0ualifie# from running for an elective osition. (Grego v. &"MELE&) Comment /ee the case of Beyes v" C)!<L<C" (*) ,hose convicted b #inal ?udgment #or violating the oath o# allegiance to the 3e.ublic (!"C &ec. 19 (c))@ (1) ,hose with dual citi/enshi. (!"C &ec. 19 (d))@ Dual citi2enshi as contemlate# un#er this rovision an# the )onstitution refers to #ual allegiance. )onse0uentl!, ersons "ith mere #ual citi2enshi #o not fall un#er the #is0ualification. (Mercado v. Manzano) 6he filing of a certificate of can#i#ac! suffices as a renunciation of -merican (foreign) citi2enshi an# effectivel! removes an! #is0ualification a can#i#ate ma! have as a #ual citi2en. (Mercado v. Manzano) (') 7ugitives #rom ?ustice in criminal or non.olitical cases here or abroad (!"C &ec. 19 (e))@ -rt. G3 of the IAA of the LG) is an inor#inate an# un#ue circumscrition of the la" to the e5tent that it confines the term Ofugitive from 1usticeO to refer onl! to a erson (the fugitive) O"ho has been convicte# b! final 1u#gment.O (Mar-uez v. &"MELE&) 6he term Ofugitive from 1usticeO inclu#es not onl! those "ho flee after conviction to avoi# unishment, but li/e"ise those "ho, after being charge#, flee to avoi# rosecution. ()odriguez v. &"MELE&) 6he intent to eva#e is the comelling factor that animates onePs flight from a articular 1uris#iction. -n# obviousl!, there can onl! be an intent to eva#e rosecution or unishment "here there is /no"le#ge b! the fleeing sub1ect of an alrea#! institute# in#ictment, or of a romulgate# 1u#gment of conviction. Intent to eva#e on the art of a can#i#ate must therefore be establishe# b! roof that there has alrea#! been a conviction, or at least a charge ha# been file#, at the time of flight. ()odriguez v. &"MELE&) (+) -ermanent residents in a #oreign countr or those who have ac=uired the right to reside abroad and continue to avail o# the same right a#ter the e##ectivit o# the !ocal "overnment Code (!"C &ec. 19 (#))@ +ec. B9 of the &mnibus (lection )o#e (>' 991) rovi#es that Oany #erson who is a #ermanent resident of or an immigrant to a foreign country shall not be Law on Local Government 17 Lambda Epsilon Xi DVOREF College of Law -ualified to run for an elective office under such &ode unless said #erson has waived his status as #ermanent resident or immigrant of a foreign country in accordance with the residence re-uirement #rovided for in the election laws.D (7) ,he insane or #eeble-minded (!"C &ec. 19 (g))@ (8) <ther grounds, e.g. +a, 0ote5buying @ote4bu!ing is a groun# for #is0ualification un#er +ec. B9 of the &mnibus (lection )o#e (>' 991). @ote4bu!ing has its criminal an# electoral asects. Its criminal asect to #etermine the guilt or innocence of the accuse# cannot be the sub1ect of summar! hearing. ,o"ever, its electoral asect to ascertain "hether the offen#er shoul# be #is0ualifie# from office can be #etermine# in an a#ministrative rocee#ing that is summar! in character. (Nolasco v. &"MELE&) +b, 0oluntary renunciation +Dima#oro v. Mitra, +c, 'ervice for : consecutive terms in the same #osition +LG& 'ec. (: +b,, 6he term limit for elective local officials must be ta/en to refer to the right to be electe# as "ell as the right to serve in the same elective osition. )onse0uentl!, it is not enough that an in#ivi#ual has serve# 3 consecutive terms in an elective local office. ,e must also have been electe# to the same osition for the same number of times before the #is0ualification can al!. (or$a v. &"MELE&) ()at are t)e e'ects of t)e 6ling of a dis5#ali6cation case, -n! can#i#ate "ho has been #eclare# b! final 1u#gment to be #is0ualifie# shall not be vote# for, an# the votes cast for him shall not be counte#. If for an! reason a can#i#ate is not #eclare# b! final 1u#gment before an election to be #is0ualifie# an# he is vote# for an# receives the "inning number of votes in such election, the )ourt or )&*(L() shall continue "ith the trial an# hearing of the action, in0uir! or rotest an#, uon motion of the comlainant or an! intervenor, ma! #uring the en#enc! thereof or#er the susension of the roclamation of such can#i#ate "henever the evi#ence of his guilt is strong. ()A ;;(;% 'ec. ;) C. $lection Cases involving local elective o##icials% .rocedures Aeal o! decisions o! COMELEC 6he fact that #ecisions, final or#ers or rulings of the )&*(L() in contests involving elective municial an# baranga! offices are final, e5ecutor! an# not aealable, #oes not reclu#e a recourse to the +ureme )ourt b! "a! of a secial civil action of certiorari. (Galido v. &"MELE&) E"ecution endin# aeal in election cases ()at are t)e recogni&ed ?good reasons? for e-ec#tion pending appeal in election cases, (1) ublic interest involve# or the "ill of the electorate; (2) shortness of the remaining ortion of the term of the conteste# office; an# (3) length of time that the election contest has been en#ing. Law on Local Government 18 Lambda Epsilon Xi DVOREF College of Law ()amas v. &"MELE&) - combination of t"o or more of these reasons "ill suffice to grant e5ecution en#ing aeal. Note! 6he filing of a bon# #oes not constitute a goo# reason. ,o"ever, the trial court ma! re0uire the filing of a bon# as a con#ition for the issuance of a correson#ing "rit of e5ecution to ans"er for the a!ment of #amages "hich the aggrieve# art! ma! suffer b! reason of the e5ecution en#ing aeal. $%ter& li&it !or elective o'cials 6he term limit for elective local officials must be ta/en to refer to the right to be electe# as "ell as the right to serve in the same elective osition. )onse0uentl!, it is not enough that an in#ivi#ual has serve# 3 consecutive terms in an elective local office. ,e must also have been electe# to the same osition for the same number of times before the #is0ualification can al!. (or$a v. &"MELE&) 8. Aacancies and successions ()en does a permanent vacanc$ arise, 2e5#ence for a#tomatic s#ccession @emporar$ vacancies Leaves of absence $. !ocal legislation ()o e-ercises local legislative power, LG+ Local legislative power "residing O>cerC 'rovince +angguniang 'anlala"igan @ice4Governor )it! +angguniang 'anlungso# )it! @ice4*a!or *unicialit! +angguniang >a!an *unicial @ice4*a!or >aranga! +angguniang >aranga! 'unong >aranga! 8 6he resi#ing officer shall vote onl! to brea/ a tie. (LG& 'ec. (C +a,, Veto power b$ local c)ief e-ec#tive Dho may veto3 Governor, cit! ma!or or municial ma!or (LG) +ec. :: (a)); Dhat may be vetoed3 -n! or#inance of the sangguniang anlala"igan, anlungso#, or ba!an in its entiret!; -n! articular item or items8 of an3 -roriations or#inance; &r#inance or resolution a#oting a local #eveloment lan an# ublic investment rogram; &r#inance #irecting the a!ment or mone! or creating liabilit!. 8.n this case% the veto shall not affect the item /s not ob$ected to. Grounds 6he or#inance is ultra vires or re1u#icial to the ublic Law on Local Government 19 Lambda Epsilon Xi DVOREF College of Law "elfare. ()at are t)e tests of a valid ordinance, (1) It must not contravene the constitution or an! statute; (2) It must not be unfair or oressive; (3) It must not be artial or #iscriminator!; ($) It must not rohibit but ma! regulate tra#e; (:) It must be general an# consistent "ith ublic olic!; (B) It must not be unreasonable. (Magta$as v. Pryce Pro#erties> *atel v. Munici#ality of 0irac, Di'erentiate an ordinance from a resol#tion "rdinance )esolution %ature La" *erel! a #eclaration of the sentiment or oinion of a la"ma/ing bo#! on a secific matter 'ermanence General an# ermanent 6emorar! in nature %ee# for 3 r# rea#ingQ Ae0uires a 3 r# rea#ing Does not re0uire a 3 r#
rea#ing, unless #eci#e# other"ise b! a ma1orit! of all the +anggunian members (cf. Munici#ality of Parana-ue v. 0.M. )ealty &or#.) 7. Budicial intervention ". 8isci.linar actions Di'erentiate preventive s#spension of elective local government o>cials #nder t)e Local Government Code and #nder t)e Omb#dsman 0ct 7R0 ABB=8% Local Government Code 0(' 12345 .m!udsman 'ct 0(' 31145 Groun#s 7hen evi#ence of guilt is strong, an# given the gravit! of the offense, there is great robabilit! that the continuance in office of the reson#ent coul# influence the "itnesses or ose a threat to the safet! an# integrit! of the recor#s an# other evi#ence. ('ec. ;:) 7hen evi#ence of guilt is strong, an# (a) the charge against such officer or emlo!ee involves #ishonest!, oression or grave miscon#uct or neglect in the erformance of #ut!; (b) the charges "oul# "arrant removal from the service; or (c) the reson#entPs continue# sta! in office ma! re1u#ice the case file# against him. ('ec. 2() 7ho ma! imose 'resi#ent, governor, or ma!or, as the case ma! be &mbu#sman or his Deut! Length of susension *a5imum of BJ #a!s for an! single reventive susension If several a#ministrative cases are file#, susension shall not be more than EJ #a!s "ithin a single !ear on the same groun# or groun#s e5isting an# /no"n at the time of Until case is terminate# b! &ffice of &mbu#sman, but not more than B months E3ce#tion3 7hen the #ela! in the #isosition of the case b! the &mbu#sman is #ue to the fault, negligence or etition of the Law on Local Government 20 Lambda Epsilon Xi DVOREF College of Law the first susension. reson#ent, in "hich case the erio# of such #ela! shall not be counte# in comuting the erio# of susension. Di'erentiate between preventive s#spension and s#spension as a penalt$ Notes on sus#ension as a #enalty! )annot e5cee# the une5ire# term of the reson#ent or a erio# of B months for ever! a#ministrative offense; +uch enalt! shall not be a bar to the can#i#ac! of the reson#ent so susen#e# as long as he meets the 0ualifications re0uire# for the office -n! a#ministrative #iscilinar! rocee#ing against reson#ent is abate# if in the meantime he is reelecte#, because his reelection results in a con#onation of "hatever miscon#uct he might have committe# #uring his revious terms. (Malinao v. )eyes) ()at are t)e gro#nds for disciplinar$ actions, ()at is t)e proced#re for administrative complaints, ()at are t)e re5#isites for t)e validit$ of decisions in administrative complaints rendered b$ t)e pertinent 2angg#nian, (1) 6he #ecision must be in "riting; (2) It must state clearl! an# #istinctl! the facts an# the reasons for such #ecision; (3) It must be signe# b! the members ta/ing art in the #ecision. (Malinao v. )eyes) Can t)e "resident remove an erring local government o>cial, %o. +ec. BJ of the LG) rovi#es that removal can be #one onl! b! or#er of the roer court. C. 3ecall De6nition :at#re !$ w)om e-ercised Gro#nd 1ow initiated Election on Recall E'ectivit$ Limitations I. Cuman 3esources 8evelo.ment Resignations "reventive s#spension of appointive local o>cials ()at are t)e penalties w)ic) a local c)ief e-ec#tive ma$ impose, Law on Local Government 21 Lambda Epsilon Xi DVOREF College of Law B. -ractice o# -ro#ession "ractice of profession ()o is a#t)ori&ed b$ law to be co#nsel of LG+9s, (1) 'rovincial fiscal; (2) 'rovincial attorne!; (3) *unicial attorne! In w)at instances can a private law$er represent t)e LG+, (1) 7hen the municialit! is an a#verse art! in a case involving the rovincial government or another municialit! or cit! "ithin the rovince (De Guia v. Auditor5 General, *est as to when a local government official can secure the services of #rivate counsel! %ature of the action an# the relief that is sought (-linsug v. A6) >ranch :9) D. ,he !ocal Boards @itle III Ot)er "rovisions applicable to LG+9s A. &ettlement o# Boundar dis.utes B. !ocal Initiative and 3e#erendum Di'erentiate between initiative and referend#m "roced#re ()at is t)e ;#risdiction of t)e COCELEC as regards initiative, Referend#m, Book II( Local Govern&ent Ta"ation 1ow is income de6ned #nder t)e Local Government Code, A. ,a;ation in "eneral ()at is t)e doctrine of s#premac$ of t)e national government over local governments in t)e conte-t of ta-ation, ()at is t)e r#le concerning ta-ing powers of LG+9s visDEDvis t)e national government, GENE)AL )1LE! 6he ta5ing o"ers of LGU?s cannot e5ten# to the lev! of ta5es, fees an# charges of an! /in# on the %ational government, its agencies an# instrumentalities an# LGU?s. (LG) 133) E3ce#tion! Aeal roert! ta5es (LG) 232) E3ce#tion to e3ce#tion! (LG) 23$) ()at are t)e ta- remedies available to t)e ta-pa$er, A##eal to D"E secretary +LG& 8?9, A##eal to oard of Assessment A##eals +LG& 22;, Payment under #rotest% with a##eal to AA +LG& 2@2, Law on Local Government 22 Lambda Epsilon Xi DVOREF College of Law GA&U%D Ruestion on constitutionalit! or legalit! %on4satisfaction "ith action of assessor '(AI&D 7ithin 3J #a!s from effectivit! 7ithin BJ #a!s from #ate of receit of "ritten notice of assessment B. 3eal -ro.ert ,a;ation "ho #ay le$y real property ta%& (1) 'rovinces; (2) )ities; (3) *unicialities "ithin the *etro *anila area (LG) 232) C. !ocal 7iscal Administration 8. -ro.ert and &u..l 2anagement in the !"45s $. Internal 3evenue Allocation Part III( Local Govern&ent )nits 1. ,he Baranga -. Hatarunga! 'ambaranga! >. +angguniang Habataan 0. ,he 2unici.alit *. ,he Cit 1. ,he -rovince '. A..ointive !ocal <##icials common to all munici.alities, cities, and .rovinces +. !eagues o# !"4s and elective o##icials Miscellaneous and *inal Provisions I. -rovisions #or im.lementation II. ,ransitor .rovisions III. A..lication o# the code to !"4s in the autonomous regions -. -A** >. )-A IA. ,he 2etro.olitan 2anila 8evelo.ment Authorit "hat is the 'urisdiction of the (()A& "hat are the duties of the (()A&