Taxation, 2011 Bar — Question 50

MULTIPLE CHOICE

After the province has constructed a barangay road, the Sangguniang Panglalawigan may impose a special levy upon the lands specifically benefitted by the road up to an amount not to exceed (A) 60% of the actual cost of the road without giving any portion to the barangay. (B) 100% of the actual project cost without giving any portion to the barangay. (C) 100% of the actual project cost, keeping 60% for the province and giving 40% to the barangay. (D) 60% of the actual cost, dividing the same between the province and the barangay.

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