Taxation, 2012 Bar — Question 70

MULTIPLE CHOICE

The City Government of Manila may NOT impose: a) Basic real property tax at 2% of the assessed value of real property; b) Additional levy on real property for the special education fund at 1% of the assessed value of real property; c) Additional ad valorem tax on idle lands at a rate not exceeding 5% of the assessed value; d) Special levy on lands within its territory specially benefited by public works projects or improvements funded by it at 80% of the actual cost of the projects or improvements.

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