Local Government Code (Public Corporations) : Notes On

Notes on
Local Government Code (Public Corporations)

Corporation – an artificial being created by - Established by law partly as an
operation of law, having the right of succession agency of the state to assist in
and the powers, attributes and properties the civil government of the
expressly authorized by law or incident to its country.
existence
ELEMENTS OF MUNICIPAL CORPORATION:
CLASSES: (L-CIP)
a. Public Corporation a. A Legal creation or incorporation
- One created by the state either b. A Corporate name by which the artificial
by general or special act for personality or legal entity is known and in
purposes of administration which all corporate acts are done
c. Inhabitants constituting the population
b. Private Corporation who are invested with the political and
- Those formed for some private corporate power which are executed
purpose, aim or end. through duly constituted officers and
agents;
CLASSES OF PUBLIC CORPORATION: d. A place or territory within which the Local
a. Quasi-Public Corporation Civil Government and corporate functions
- Created as agencies of the are excercised
state for narrow and limited
purposes without powers and Local Government – political subdivision of a
liabilities of self-governing nation or state which is constituted by law and
corporations has substantial control of local affairs
- Renders public service or
supply public wants a. Public or Governmental
b. Private or Corporate
b. Municipal Corporation
- body politic and corporate
constituted by the
incorporation of the
inhabitants for purposes of
Local government thereof;
Notes on Local Government Code Page 1
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SOURCES OF POWER OF LOCAL GOVERNMENTS: discretion in determining the same – provide the
means should be reasonable.
a. 1987 Constitution; its provisions in Local
Governments RULES REGARDING THEIR PROPERTIES:
b. Local Government Code of 1991; and Refer to:
c. All existing laws, acts, decrees, executive - Art. 423-424 of New Civil Code
orders, proclamations and administrative - Art. 344 of New Civil Code (a)
regulations not inconsistent with the 1987
constitution and the Local Government KINDS OF PROPERTIES OF LOCAL GOVERNMENT
Code of 1991. UNITS:
1. Property for Public Use
CLASSIFICATION OF LOCAL GOVERNMENT - Provincial, City, Municipal or
POWERS: Barangay Roads/streets,
a. Express Powers squares, fountains, public
b. Implied Powers waters and promenades that
c. Inherent powers are open for use for everybody
- Perpetual Succession - Public works for public service
- To sue and be Sued paid for by said units
- Purchase, hold and sell Ex: Provincial, City, Municipal
property or Barangay buildings and
- Have a common seal water systems and may not be
- Make by-laws and ordinances free for use for everybody
d. Legislative and Executive powers
e. Intramural and Extramural Powers ALIENATION OF PROPERTIES OF LOCAL
f. Governmental and Municipal Powers GOVERNMENT UNITS
g. Mandatory and Discretionary Powers 1. Properties for public use cannot be
alienated as such and may not be
EXECUTION OF MANDATORY POWERS acquired by prescription
When the charter of statute specifically 2. Patrimonial properties may be
prescribes the manner by which the certain alienated and acquired by prescription
corporate acts are to be executed and points out *refer to case of Municipality of Oas vs.
the agency or officers to execute them, no other Roa 7 Phil 20
method should be used.
If the law is silent on the manner, Cases to be noted:
corporate authorities are necessarily clothed with 1. Province of Zamboanga del Norte vs. City
of Zamboanga 22 SCRA 1334

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2. City of Manila vs. Intermediate Appellate BOOK 1
Court 179 SCRA 428 Basic and General Principles
TYPES OF LOCAL GOVERNMENT
1. De Jure Municipal Corp.
Principle of the Local Government Code:
- Created or recognized by Under the 1987 Constitution, it simply means
operation of law decentralization; it does not make the local
2. Municipal Corporation by Prescription governments sovereign within the state or an
- Exercised their powers from “imperium in imperio”. (Basco v. PAGCOR, G.R. 91649,
time immemorial with a May 14, 1991)
charter, which is presumed to
have been lost or destroyed
3. De Facto Municipal Corporations General Powers and Attributes of Local
- Where the people have Government Units
organized themselves, under
color of law, into ordinary A. Creation
municipal bodies.
Requisites for De Facto Municipal - A Local Government Unit may be created,
divided, merged, abolished or its boundaries
Corporations
substantially altered either by:
- Valid Law authorizing
incorporation 1. Law enacted by Congress in case of
- An attempt in good faith to province, city, municipality or any other
organize under it; political subdivision;
- A colourable compliance with 2. By an ordinance passed by the Sangguniang
law Panlalawigan or Sangguniang Panlungsod
- An assumption of corporate concerned in the case of a barangay
powers located within its territorial jurisdiction,
subject to such limitations and
requirements prescribed in the LGC. (Sec.
6, R.A. 7160)
Requisites and Limitations:
1. Plebiscite requirement – must be approved by

majority of the votes cast in a plebiscite called
for such purpose in the political unit or units
directly affected.

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**The plebiscite must be participated in by the a. Municipality – 50 sq. km (Sec.442 R.A.
residents of the mother province in order to conform 7160)
to the constitutional requirement. b. City – 100 sq. km (Sec.450 R.A. 7160)
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c. Province – 2,000 sq.km (Sec.461 R.A. 7160)
2. Income requirement – must be sufficient on ______________________________________________
acceptable standards to provide for all Division, Merger and Abolition:
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essential government facilities and services ______________________________________________
and special functions commensurate with the ______________________________________________
size of its population as expected of the local REQUIREMENTS FOR DIVISION AND MERGER OF
government unit concerned. Average annual LOCAL ______________________________________________
GOVERNMENT UNITS:
income for the last consecutive year should ______________________________________________
1. It shall not reduce the income, population or land
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be at least:
area of the LGU/S concerned to less than
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minimum requirements prescribed;
- Province – P 20M ______________________________________________
2. Income classification of the original LGU/S shall
- Highly Urbanized City – P 50M
not______________________________________________
fall below its current income classification
- City – P 20M (100M RA. 9009 ______________________________________________
prior to division. (Sec.8 R.A. 7160)
amending Sec 450 of LGC)
3. Plebiscite be held in LGUs affected (Sec.10 R.A.
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- Municipality – P 2.5M
7160) ______________________________________________
4. Assets and liabilities of creation shall be equitably
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distributed between the LGUs affected and new LGU.
3. Population requirement – to be determined as ______________________________________________
(R.A. 688)
the total number of inhabitants within the ______________________________________
territorial jurisdiction of the local government Abolition of Local Government Units:
unit concerned. The required minimum When its income, population or land area has
population shall be: been irreversibly reduced to less than the minimum
- Barangay – 2K; 5K in: Metro standards prescribed for its creation, as certified by
Manila the national agencies mentioned. (Sec. 9, R.A. 7160)
- Highly urbanized cities
a. Municipality – 25K The Following may abolish a LGU:
b. City – 150K 1. Congress – in case of provinces,
c. Province – 250K city, municipality, or any other
political subdivision.
4. Land requirement – must be contiguous, unless it 2. Sangguniang Panlalawigan or
comprises two or more islands or is separated by a Sangguniang Panglungsod – in
local government unit; properly identified by metes case of a barangay, except in
and bounds; and sufficient to provide for such basic Metropolitan Manila area and in
services and facilities. Area requirements are:

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cultural communities. (Sec.9 R.A. a. The interests of the public generally, as
7160) distinguished from those of a particular class, require
the interference of the state. (Equal protection clause)
Requirements for Abolishing an LGU:
1. The law or ordinance abolishing a local b. The means employed are reasonably
government unit shall specify the province, necessary for the attainment of the object sought to
city, municipality, or barangay with which the be accomplished and not duly oppressive. (Due
local government unit sought to be abolished process clause)
will be incorporated
c. Exercisable only within the territorial limits
of the LGU, except for protection of water supply (Sec
2. Approved by a majority of the votes cast in a
16, R.A. 7160)
plebiscite called for the purpose in the
political unit or units directly affected. (Sec.10 d. Must not be contrary to the Constitution
R.A. 7160) and the laws.
Governmental Powers of an LGU:
1. Police power 2. Eminent Domain

2. Basic services and facilities
3. Power to generate and apply resources Requisites for valid excercise of power of Eminent
4. Power of eminent domain Domain by the LGU:
5. Taxing Power
6. Reclassification of Land 1. An Ordinance is enacted by the local
7. Local legislative power legislative council authorizing the local chief
8. Closure and opening of roads executive, in behalf of the local government
9. Corporate Powers unit, to exercise the power of eminent
10. Liability of LGUs domain or pursue expropriation proceeding
11. Settlement of Boundary Disputes
over a particular property.
12. Succession of Local Officials
13. Discipline of Local Officials ** A resolution will not suffice for a LGU to be able to expropriate
14. Authority over police units private property; a municipal ordinance is different from a
resolution in that an ordinance is a law while a resolution is merely
1. Police Power a declaration of the sentiment or opinion of a lawmaking authority
- LGUs exercise the police power under the on a specific matter.
general welfare clause. (Sec 16, R.A. 7160 and is not
inherent. 2. For Public use, purpose or welfare of for the benefit
of the poor or landless
Requisites/Limitations of Police Power:
3. Payment of just Compensation
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4. A valid and definite Offer has been previously made may be sold or dispensed with to the general public.
to the owner of the property sought to be (Sec 21(d) R.A. 7160)
expropriated, but said offer was not accepted.
Limitations in case of permanent and temporary
(Municipality of Paranaque vs. V.M. Realty
closure:
Corporation G.R. No. 127820. July 20, 1998)
In case of permanent closure:
a. Must be approved by at least 2/3 of all the
members of the sanggunian and when necessary
3.Taxing Power
provide for an adequate substitute for the public
facility
The charter or statue must plainly show an
b. Adequate provision for the public safety
intent to confer that power or the municipality cannot
must be made
assume it. And the power when granted is to be
construed strictissimi juris. (Medina vs. City of Baguio, c. The property may be used or conveyed for
G.R. No. L‐4060 August 29, 1952). This power is not any purpose for which other real property may be
inherent on LGU’s lawfully used or conveyed, but no freedom park shall
be closed permanently without provision for its
transfer or relocation to a new site. (Sec 21(a&b) R.A.
3 main sources of revenues of local government
units: 7160)
1. Taxes, fees, and charges. (Sec. 5, Art. X,
In case of temporary closure:
1987 Constitution)
a. For actual emergency, fiesta celebration,
2. Share in the national taxes. (Share in the public rallies, agricultural or industrial works and
proceeds of the utilizations and development of the highway telecommunications and water work projects
national wealth within their areas. (Sec. 7, Art. X, 1987
Constitution) b. Duration of which shall be specified
3. Sec. 6, Art. X, 1987 Constitution)
c. Except for those activities not officially
4. Closure of Roads
sponsored or approved by the LGU concerned (Sec
Any local road, alley, park, or square falling 21(c) R.A. 7160)
within its jurisdiction may be closed, either
permanently or temporary. (Sec 21(a) R.A. 7160) 5.Local Legislative Power
Any city, municipality or barangay may, by Who can exercise Local Legislative Power?
ordinance, temporarily close and regulate the use of a
local street, road, thoroughfare or any other public Province/Sangguiang Panlalawigan
place where shopping, Sunday, flea or night markets - Vice Governor
may be established and where articles of commerce City/Sangguniang Panglungsod
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- City Vice-Mayor
Municipality/Sangguniang Bayan
- Municipal Vice-Mayor Ordinance vs. Resolution
Baranggay/Sangguniang Barangay Ordinance Resolution
- Punong Barangay Law Merely a declaration of
sentiment or opinion of a
Requirements of a sanggunian session: lawmaking body on a
specific matter
1. Shall be open to public unless it is a closed‐door General and permanent Temporary in nature
character
session
Third reading is necessary Generally, Not necessary
for an ordinance except unless decided
2. No two sessions, regular or special, may be otherwise by a majority
held in a single day of all the sangguniang
members (Article 107,
pars. a and c,
3. Minutes of the session be recorded and each Implementing Rules and
Regulations of RA 7160)
sanggunian shall keep a journal and record of
its proceedings which may be published upon
resolution of the sanggunian concerned. Requisites for a valid legislation of LGU’s:
1.Must not Contravene the constitution and any

4. In case of special sessions: statute
a. Written notice to the members must be
2. Must not be Unfair or oppressive
served personally at least 24 hours before
3. Must not be Partial or discriminatory
b.Unless otherwise concurred in by 2/3 votes 4. Must not Prohibit, but may regulate trade
of the sanggunian members present, there being no 5.Must not be Unreasonable
quorum, no other matters may be considered at a
6.Must be General in application and Consistent with
special session except those stated in the notice. (Sec. public policy. (Magtajas vs. Pryce Properties
52 R.A. 7160) Corporation, Inc, G.R. No. 111097 July 20, 1994)
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Generally, Within 10 days from the date a
copy is posted in a bulletin board and in at least 2
Initiative: conspicuous spaces. (Sec. 59(a) R.A. 7160)
The legal process whereby the registered voters of a Except when unless otherwise stated in the ordinance
LGU may directly propose, enact or amend any or resolution. (Sec. 59(a) R.A. 7160)
ordinance. (Sec. 120 R.A. 7160)
6. Corporate Powers of LGU
Referendum:
The legal process whereby the registered voters of the 1. To have continuous succession in its corporate
LGU may approve, amend or reject any ordinance name
enacted by the sanggunian. (Sec. 126 R.A. 7160)
2. To sue and be sued
Limitations of Local Initiative:
3. To have and use a corporate seal
1. It shall not be exercised for more than once a
year. 4. To acquire and convey real or personal property
2. It shall extend only to subjects or matters
which are within the legal powers of the 5. To enter into contracts; and
sanggunian to enact. (Sec. 124 R.A. 7160)
6. To exercise such other powers as granted to
**Any proposition or ordinance approved through an corporations (Sec. 21, R.A. 7160)
initiative and referendum shall not be repealed,
modified or amended by the sanggunian within 6
months from the date of approval thereof, and may be ** Only the Provincial Fiscal or the Municipal Attorney
amended, modified or repealed within 3 years can represent a province or municipality in lawsuits.
thereafter by a vote of ¾ of all its members. In case of This is mandatory. Hence, a private attorney cannot
barangays, the period shall be 18 months after the represent a province or municipality.
approval thereof. (Sec. 125 R.A. 7160)
** Any new corporate seals or changes on such shall
be registered with DILG.
What is the effect of the enforcement of a
disapproved ordinance or resolution? Requisites for a valid Municipal Contract:
It shall be sufficient ground for the suspension
or dismissal of the official or employee (Sec. 58, R.A.
7160) 1. The local government unit has the express,
implied or inherent power to enter into the
When is the effectivity of ordinances or resolutions? particular contract
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2. The contract is entered into by the proper
department board, committee, officer or 4. LGU is liable even if the road does not belong
agent. to it as long as it exercises control or
supervision over said roads.
3. The contract must comply with certain substantive 5. The State is responsible when it acts through
requirements: a special agent. (Art. 2180, NCC)
a. Actual appropriation; and
b. certificate of availability of funds 6. When a member of a city or municipal police
force refuses or fails to render aid or
4.The contract must comply with the formal protection to any person in case of danger to
requirements of written contracts. This includes the
life or property, such peace officer shall be
power to acquire and convey properties by the LGU
primarily liable for damages and the city or
through written contracts.
municipality shall be subsidiarily responsible
** No contract may be entered into by the local chief therefor.(Art. 34, NCC)
executive on behalf of the local government without
prior authorization by the sanggunian concerned,
unless otherwise provided. (Sec 22(c) R.A. 7160)
7. Liability arising from violation of law such as
closing municipal streets without
7. Liability of LGU’s indemnifying persons prejudiced thereby,
non‐payment of wages to its employees or its
1. Municipal liabilities arise from various sources
refusal to abide a temporary restraining order
in the conduct of municipal affairs, both
may result in contempt charge and fine.
governmental and proprietary.
8. LGU is liable on a contract it enters into

2. LGUs and their officials are not exempt from
provided that the contract is intra vires. If it is
liability for death or injury to persons or
ultra vires they are not liable.
damage to property (Sec. 24, R.A. 7160).
9. Liability for tort – may be held for torts arising

3. LGU shall be liable for damages for the death
from the performance of its private and
of, or injuries suffered by, any person by
proprietary functions under the principle of
reason of the defective condition of roads,
respondeat superior. They are also liable for
streets, bridges, public buildings, and other
back salaries for employees illegally
public works under their control or
dismissed/separated or for its refusal to
supervision. (Art. 2189, New Civil Code)
reinstate employees.
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concerned. (Section 118[b], Local Government
Code)
3. Boundary disputes involving two or more

Doctrine of Municipal Liability highly urbanized cities shall be settled by the
A municipality may become obligated upon an sangguniang panlungsod of the parties.
implied contract to pay the reasonable value of the (Section 118[d], Local Government Code)
benefits accepted or appropriated by it as to which it
has the general power to contract. (Province of Cebu
v. IAC, G.R. No. L‐72841, Jan. 29, 1987) LOCAL OFFICIALS
** Estoppel cannot be applied against a municipal Qualifications:

corporation in order to validate a contract which the
municipal corporation has no power to make or which 1. Must be a Filipino citizen
it is authorized to make only under prescribed 2. Must be a registered voter in:
limitations or in a prescribed mode or manner – even
if the municipal corporations has accepted benefits a. The barangay, municipality, city or
thereunder. (Favis vs. Municipality of Sabangan, G.R. province where he intends to be elected
No. L‐26522, February 27, 1969) b. The district where he intends to be
elected in case of a member if the
Sangguniang Panlalawigan, Sangguniang
8. Settlement on Boundary Disputes Panlungsod, or Sangguniang Bayan
1. Boundary disputes between local government 3. Must be a resident therein for at least 1
units should, as much as possible, be settled year immediately preceding the day of the
amicably. After efforts at settlement fail, then election;
the dispute may be brought to the 4. Able to read and write Filipino/ any other
appropriate RTC in the said province. Since local language or dialect
the LGC is silent as to what body has exclusive 5. Age requirement: (Sec. 39, LGC)
jurisdiction over the settlement of boundary
disputes between a municipality and an The term “residence” under Section 39(a) of the LGC of
independent component city of the same 1991 is to be understood not in its common
province, the RTC have general jurisdiction to acceptation as referring to “dwelling” or “habitation”,
adjudicate the said controversy. but rather to “domicile” or “legal residence” that is,
the place where a party actually or constructively has
2. Boundary disputes involving two or more his permanent home, where he, no matter where he
municipalities within the same province shall may be found at any given time, eventually intends to
be settled by the sangguniang panlalawigan
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return and remain (animus manendi)( Coquilla v.
COMELEC, G.R. No. 151914, July 31, 2002). Two ways of filling vacancy of position:
1. Automatic succession
2. By appointment (Sec. 45, LGC)
At least 23 years old on Election Day: There is Permanent Vacancy if:
- Governor 1. Fills a higher vacant office
- Vice Governnor 2. Refuses to assume office
- Mayor 3. Fails to qualify
- Vice Mayor 4. Dies
- Member of Sangguniang 5. Removed from office
Panglungsod in Highly Urbanized 6. Voluntarily resigns
Cities 7. Permanently incapacitated to discharge the
functions of his office (Sec. 44, LGC)
At Least 21 years old
- Mayor There is Temporary Vacancy if:
- Vice Mayor of Independent When an elected official is temporarily incapacitated
Component cities or to perform their duties due to legal or physical
municipalities reasons such as:
1. Physical sickness,
At least 18 years old: 2. Leave of absence,
- Member of sangguniang 3. Travel abroad or
panglungsod 4. Suspension from office. (Sec. 46, LGC)
- Member of sangguniang bayan
- Punong baranggay DISCIPLINARY ACTIONS FOR LOCAL OFFICIALS
- Member of sangguniang
baranggay Grounds:
At least 15 years of age but not more than 18 1. Disloyalty to the Republic of the Philippines
years of age on election day (as amended
under R.A. 9164) **An administrative, not criminal, case for disloyalty
- Candidates for the Sangguniang to the Republic only requires substantial evidence
Kabataan (Aguinaldo v. Santos, G.R. No. 94115, August 21,
1992)
VACANCY AND SUCCESSION IN LOCAL POSITIONS:

2. Culpable violation of the Constitution
3. Dishonesty, oppression, misconduct in
Types:
office, gross negligence, dereliction of duty
1. Permanent Vacancy
2. Temporary Vacancy

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4. Commission of nay offense involving moral filling a sworn written complaint
turpitude or an offense punishable by at least prision (verified);
mayor 2. Office of the President or any
5. Abuse of authority government agency duly
6. Unauthorized absence for 15 consecutive authorized by law to ensure that
working days, LGUs act within their prescribed
Except in the case of members of the Sangguniang: powers and functions.
a. Panlalawigan (ADMINISTRATIVE ORDER NO. 23,
b. Panglunsod Rule 3 Sec. 1, December 17, 1992)
c. Bayan
d. Barangay A verified complaint shall be filed with the following:
7. Application for or acquisition of foreign
citizenship or residence or the status of an immigrant 1. Office of the President – against elective
of another country; official of provinces, HUC, ICC, component
8. Such other grounds as may be provided by cities.
the Code/other laws. (Sec. 60, LGC)
2. Sangguniang Panlalawigan – elective
Illustrative Case: (Salalima v. Guingona, G.R. No. officials of municipalities; and
117589, May 22, 1996)
3. Sangguniang Panglunsod or Bayan –
“An elective local official may be removed from office elective barangay officials. (Sec. 61, LGC)
on the ground enumerated above by order of the
proper court only. The Office of the President is
without any power to remove elected officials, since Rules on administrative appeals:
such power is exclusively vested in the proper courts
1. The Sangguniang panlalawigan, in case of
as expressly provided for in the last paragraph of
decisions of the sangguniang panlungsod of
Section 60, LGC.”
component cities and the sangguniang bayan; and
Removal:
2. The Office of the President, in the case of
Removal imports the forcible separation of
decisions of the sangguniang panlalawigan and the
the incumbent before the expiration of his term and
sangguniang panlungsod of highly urbanized cities and
can be done only for cause as provided by law. (Dario
independent component cities. (Sec. 67, LGC)
v. Mison, G.R. No. 81954, August 8, 1989)
Who can file administrative action?

**Decisions of the President shall be final and
1. Any private individual or any executory.
government officer or employee by
RECALL

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It is a mode of removal of a public officer by
the people before the end of his term. The people’s
prerogative to remove a public officer is an incident of
their sovereign power, even in the absence of
constitutional restraint; the power is implied in all
governmental operations. (Garcia v. Comelec, G.R. No. Steps/Process for Recall:
111511 October 5, 1993) 1. Petition of a registered voter in the LGU
concerned, supported by percentage of
registered voters during the election in which
Grounds for Recall: the local official sought to be recalled was
elected.(% decreases as population of people
Loss of confidence. No, it is not subject to in area increases. Also, the supporting voters
judicial inquiry, the Court ruled that ‘loss of must all sign the petition).
confidence’ as a ground for recall is a political 2. Within 15 days after filing, COMELEC must
question. (Evardone v. COMELEC, G.R. No. 94010 Dec. certify the sufficiency of the required number
2, 1991). of signatures. Failure to obtain required
number automatically nullifies petition.
Recall can be filed by any elective: 3. Within 3 days of certification of sufficiency,
a. Provincial COMELEC provides official with copy of
b. City petition and causes its publication for three
c. Municipal weeks (once a week) in a national newspaper
d. Barangay official and a local newspaper of general circulation.
Petition must also be posted for 10 to 20 days
Recall can be filed through a petition of a registered at conspicuous places. Protest should be filed
voter in the LGU concerned and supported by the at this point and ruled with finality 15 days
registered voters in the LGU concerned during the after filing.
election in which the local official sought to be 4. COMELEC verifies and authenticates the
recalled was elected. (Sec. 70 of R.A. 7160, as signature
amended by R.A. 9244) 5. COMELEC announces acceptance of
candidates.
**By virtue of R.A. 9244, Secs. 70 and 71 of the Local 6. COMELEC sets election within 30 days upon
Government Code were amended, and the completion of previous section in
Preparatory Recall Assembly has been eliminated as a barangay/city/municipality proceedings and
mode of instituting recall of elective local government 45 days in the case of provincial officials.
officials. Officials sought to be recalled are
automatically candidates. (Sec 70, R.A. 7160)
**All pending petitions for recall initiated through the
Preparatory Recall Assembly shall be considered Recall can take effect upon the election and
dismissed upon the effectivity of RA 9244 (Approved proclamation of a successor in the person of the
Feb. 19, 2004)

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candidate receiving the highest number of votes
cast during the election on recall. Should the
official sought to be recalled receive the highest
number of votes, confidence in him is thereby
affirmed, and he shall continue in office. (Sec. 72,
LGC)
TERM OF OFFICE
An elected local official Three (3) years

starting from noon of June 30 following the election
or such date as may be provided by law, except that
of elective barangay officials, for maximum of 3
consecutive terms in same position (Section 43, LGC).
The term of office of Barangay and

Sangguniang Kabataan elective officials, by virtue of
R.A. No. 9164, is three (3) years.

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BOOK 2 (5) Each local government unit shall, as far as
Local Taxation and Fiscal Matters practicable, evolve a progressive system of
taxation.
Power to Impose tax on Local Governments: Sec

Each local government unit shall exercise its power to 132, LGC of 1991
create its own sources of revenue and to levy taxes,
fees, and charges subject to the provisions herein, The power to impose a tax, fee, or charge or
consistent with the basic policy of local autonomy. to generate revenue under this Code shall be
Such taxes, fees, and charges shall accrue exclusively exercised by the Sanggunian of the local
to the local government units. Sec. 129, LGC OF 1991 government unit concerned through an appropriate
ordinance.
Fundamental principles of Taxation in Local
Government: Sec. 130, LGC of 1991 Periods of Assessment and Collection.
(1) Taxation shall be uniform in each local Local taxes, fees, or charges shall be
government unit; assessed within five (5) years from the date they
became due. No action for the collection of such
(2) Taxes, fees, charges and other impositions shall: taxes, fees, or charges, whether administrative or
(a) be equitable and based as far as judicial, shall be instituted after the expiration of
practicable on the taxpayer's ability to pay; such period: Provided, That, taxes, fees or charges
(b) be levied and collected only for public which have accrued before the effectivity of this
purposes; Code may be assessed within a period of three (3)
(c) not be adjust, excessive, oppressive, or years from the date they became due.
confiscatory;
(d) not be contrary to law, public policy, Remedies for a Local Taxpayer:
national economic policy, or in restraint of trade;
In case of fraud or intent to evade the
(3) The collection of local taxes, fees, charges and payment of taxes, fees, or charges, the same may be
other impositions shall in no case be let to any assessed within ten (10) years from discovery of the
private person; fraud or intent to evade payment.
(4) The revenue collected pursuant to the Local taxes, fees, or charges may be collected
provisions of this Code shall inure solely to the within five (5) years from the date of by or judicial
benefit of, and be subject to disposition by, the action. No such action shall be instituted after the
local government unit levying the tax, fee, charge or expiration of said period: Provided, however, That,
other imposition unless otherwise specifically taxes, fees or charges assessed before the effectivity
provided herein; and,
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of this Code may be collected within a period of three
(3) years from the date of assessment.
The running of the periods of prescription

provided in the preceding paragraphs shall be for the
time during which:
(1) The treasurer is legally prevented

from making the assessment
of collection;
(2) The taxpayer requests for a
reinvestigation and executes
a waiver in writing before
expiration of the period
within which to assess or
collect; and
(3) The taxpayer is out of the country
or otherwise cannot be located.
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BOOK 3 territory shall have a certified
LOCAL GOVERNMENT UNITS population of at least five
thousand(5,000) inhabitants
**creation thereof shall not reduce the population

A. The Barangay of the original Barangay or Barangays to less than
Barangay serves as the primary planning and the minimum requirement prescribed herein.
implementing unit of government policies, plans,
programs, projects, and activities in the community,
and as a forum wherein the collective views of the 2. The territory need not be contiguous if it
people may be expressed, crystallized and comprises two (2) or more islands.
considered, and where disputes may be amicably
settled. 3. The governor or city mayor may prepare a
consolidation plan for Barangays, based on
How it is created? the criteria prescribed in this Section, within
It may be created, divided, merged, his territorial jurisdiction. The plan shall be
abolished, or its boundary substantially altered, by submitted to the Sangguniang Panlalawigan
law or by an ordinance of the Sangguniang or Sangguniang Panlungsod concerned for
Panlalawigan or Sangguniang Panlungsod appropriate action.
Limitations for the creation: In the case of municipalities within the

However, it is subject to approval by a Metropolitan Manila area and other
majority of the votes cast in a plebiscite to be metropolitan political subdivisions, the
conducted by the Comelec in the local government Barangay consolidation plan shall be
unit or units directly affected within such period of prepared and approved by the Sangguniang
time as may be determined by the law or ordinance Bayan concerned.
creating said Barangay.
Officials and Offices:
Requisites for the creation of a Barangay:
A Barangay should consist of the following:
1. a population of at least two thousand
(2,000) inhabitants as certified by the 1. Punong Barangay
National Statistics Office 2. seven (7) Sangguniang Barangay members
- in cities and municipalities 3. Sangguniang Kabataan chairman
within Metro Manila and other 4. Barangay Secretary
metropolitan political 5. Barangay treasurer
subdivisions or in highly 6. Lupong Tagapamayapa
urbanized cities where such

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Powers and Functions of the Punong Barangay: (j) Administer the operation of the Katarungang
PamBarangay in accordance with the provisions of
(a) Enforce all laws and ordinances which are this Code;
applicable within the Barangay;
(k) Exercise general supervision over the activities
(b) Negotiate, enter into, and sign contracts for and of the Sangguniang Kabataan;
in behalf of the Barangay, upon authorization of the
Sangguniang Barangay; (l) Ensure the delivery of basic services as mandated
under Section 17 of this Code;
(c) Maintain public order in the Barangay and, in
pursuance thereof, assist the city or municipal (m) Conduct an annual palarong Barangay which
mayor and the sanggunian members in the shall feature traditional sports and disciplines
performance of their duties and functions; included in national and international games, in
coordination with the Department of Education,
(d) Call and preside over the sessions of the Culture and Sports;
Sangguniang Barangay and the Barangay assembly,
and vote only to break a tie; (n) Promote the general welfare of the Barangay;
and
(e) Upon approval by a majority of all the members
of the Sangguniang Barangay, appoint or replace (o) Exercise such other powers and perform such
the Barangay treasurer, the Barangay secretary, other duties and functions as may be prescribed by
and other appointive Barangay officials; law or ordinance.
(f) Organize and lead an emergency group Powers and Functions of the Sangguniang
whenever the same may be necessary for the Pambarangay
maintenance of peace and order or on occasions of
emergency or calamity within the Barangay; (a) Enact ordinances as may be necessary to
discharge the responsibilities conferred upon it by
(g) In coordination with the Barangay development law or ordinance and to promote the general
council, prepare the annual executive and welfare of the inhabitants therein;
supplemental budgets of the Barangay;
(b) Enact tax and revenue ordinances, subject to
(h) Approve vouchers relating to the disbursement the limitations imposed in this Code;
of Barangay funds;
(i) Enforce laws and regulations relating to pollution (c) Enact annual and supplemental budgets in
control and protection of the environment; accordance with the provisions of this Code;
(d) Provide for the construction and maintenance of
Barangay facilities and other public works projects
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chargeable to the general fund of the Barangay or assistance to Barangays and to Barangay residents:
such other funds actually available for the purpose; Provided, however, That in soliciting or accepting
such cooperation, the Sangguniang Barangay need
(e) Submit to the Sangguniang Panlungsod or not pledge any sum of money for expenditure in
Sangguniang Bayan such suggestions or excess of amounts currently in the Barangay
recommendations as it may see treasury or encumbered for other purposes;
(f) Assist in the establishment, organization, and Other Duties of the Sangguniang Pambaranggay:
promotion of cooperative enterprises that will
improve the economic condition and well-being of (a) Assist the Punong Barangay in the discharge of
the residents; his duties and functions;
(g) Regulate the use of multi-purpose halls, multi- (b) Act as peace officers in the maintenance of
purpose pavements, grain or copra dryers, patios public order and safety; and
and other post-harvest facilities, Barangay
waterworks, Barangay markets, parking areas or (c) Perform such other duties and functions as the
other similar facilities constructed with government Punong Barangay may delegate.
funds within the jurisdiction of the Barangay and
charge reasonable fees for the use thereof;
(h) Solicit or accept monies, materials and voluntary

labor for specific public works and cooperative
enterprises of the Barangay from residents, land
owners, producers and merchants in the Barangay;
monies from grants-in-aid, subsidies, contributions,
and revenues made available to the Barangays from
national, provincial, city or municipal funds; and
monies from other private agencies and individuals:
Provided, however, That monies or properties
donated by private agencies and individuals for
specific purposes shall accrue to the Barangay as
trust fund;
(i) Solicit or accept, in any or all the foregoing public

works and cooperative enterprises, such
cooperation as is made available by national,
provincial, city, or municipal agencies established
by law to render financial, technical, and advisory
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B. The Municipality Officials and Offices
- serves primarily as a general purpose government A Municipality shall consist of:

for the coordination and delivery of basic, regular
and direct services and effective governance of the 1. Municipal Mayor
inhabitants within its territorial jurisdiction. 2. Municipal Vice-Mayor
3. Sangguniang Bayan Members
Creation: 4. Secretary to the Sangguniang Bayan
A Municipality may be created, divided, 5. Municipal Treasurer
merged, abolished, or its boundary substantially 6. Municipal Assessor
altered only by an Act of Congress and subject to 7. Municipal Accountant
the approval by a majority of the votes cast in a 8. Municipal Budget Officer
plebiscite to be conducted by the Comelec in the 9. Municipal planning and development
local government unit or units directly affected. coordinator
Except as may otherwise be provided in the said 10. Municipal engineer/building official
Act, the plebiscite shall be held within one hundred 11. municipal health officer
twenty (120) days from the date of its effectivity. 12. Municipal Civil Registrar
Requisites for the creation of Municipality: Appointed Officials by the Municipal Mayor:
1. an average annual income, as certified by 1. municipal administrator,

the provincial treasurer, of at least Two 2. municipal legal officer
million five hundred thousand pesos 3. municipal agriculturist
(P=2,500,000.00) for the last two (2) 4. municipal environment and natural
consecutive years based on the 1991 resources officer
constant prices 5. municipal social welfare and development
2. population of at least twenty-five thousand officer
(25,000) inhabitants as certified by the 6. municipal architect
National Statistics Office 7. municipal information officer.
3. a contiguous territory of at least fifty (50)
square kilometers as certified by the Lands
Management Bureau Powers, Duties, Functions of the Municipal Mayor:
** creation thereof shall not reduce the land
area, population or income of the original (1) Exercise general supervision and control over all
municipality or municipalities at the time of programs, projects, services, and activities of the
said creation to less than the minimum municipal government, and in this connection,
requirements prescribed herein. shall:
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(i) Determine the guidelines of municipal (vii) Carry out such emergency measures as may be
policies and be responsible to the Sangguniang necessary during and in the aftermath of man-
Bayan for the program of government; made and natural disasters and calamities;
(ii) Direct the formulation of the municipal
development plan, with the assistance of the (viii) Determine, according to law or ordinance, the
municipal development council, and upon approval time, manner and place of payment of salaries or
thereof by the Sangguniang Bayan, implement the wages of the officials and employees of the
same; municipality;
(iii) At the opening of the regular session of
the Sangguniang Bayan for every calendar year and, (ix) Allocate and assign office space to municipal
as may be deemed necessary, present the program and other officials and employees who, by law or
of government and propose policies and projects ordinance, are entitled to such space in the
for the consideration of the Sangguniang Bayan as municipal hall and other buildings owned or leased
the general welfare of the inhabitants and the by the municipal government;
needs of the municipal government may require;
(iv) Initiate and propose legislative (x) Ensure that all executive officials and employees
measures to the Sangguniang Bayan and, from time of the municipality faithfully discharge their duties
to time as the require, provide such information and functions as provided by law and this Code, and
and data needed or requested by said sanggunian cause to be instituted administrative or judicial
in the performance of its legislative functions; proceedings against any official or employee of the
Appoint all officials and employees whose salaries municipality who may have committed an offense
and wages are wholly or mainly paid out of in the performance of his official duties;
municipal funds and whose appointments are not
otherwise provided for in this Code, as well as those (xi) Examine the books, records and other
he may be authorized by law to appoint; situation documents of all offices, officials, agents or
may employees of the municipality and in aid of his
(v) Appoint all officials and employees executive powers and authority, require all national
whose salaries and wages are wholly or mainly paid officials and employees stationed in or assigned to
out of municipal funds and whose appointments the municipality to make available to him such
are not otherwise books, records, and other documents in their
custody, except those classified by law as
(vi) Upon authorization by the Sangguniang Bayan, confidential;
represent the municipality in all its business
transactions and sign on its behalf all bonds, (xii) Furnish copies of executive orders issued by
contracts, and obligations, and such other him to the provincial governor within seventy-two
documents made pursuant to law or ordinance; (72) hours after their issuance: Provided, That
municipalities of Metropolitan Manila Area and that
of any metropolitan political subdivision shall
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furnish copies of said executive orders to the
metropolitan authority council chairman and to the (xviii) Solemnize marriages, any provision of law to
Office of the President; the contrary notwithstanding;
(xiii) Visit component Barangays of the municipality (xix) Conduct a palarong bayan, in coordination
at least once every six (6) months to deepen his with the Department of Education, Culture and
understanding of problems and conditions therein, Sports, as an annual activity which shall feature
listen and give appropriate counsel to local officials traditional sports and disciplines included in
and inhabitants, inform the component Barangay national and international games; and
officials and inhabitants of general laws and
(xx) Submit to the provincial governor the following
(xiv) Act on leave applications of officials and reports: an annual report containing a summary of
employees appointed by him and the commutation all matters pertaining to the management,
of the monetary value of leave credits according to administration and development of the
law; municipality and all information and data relative to
its political, social and economic conditions; and
(xv) Authorize official trips outside of the supplemental reports when unexpected events and
municipality of municipal officials and employees situations arise at any time during the year,
for a period not exceeding thirty (30) days; particularly when man-made or natural disasters or
calamities affect the general welfare of the
(xvi) Call upon any national official or employee municipality, province, region or country. Mayors of
stationed in or assigned to the municipality to municipalities of the Metropolitan Manila Area and
advise him on matters affecting the municipality other metropolitan political subdivisions shall
and to make recommendations thereon, or to submit said reports
coordinate in the formulation and implementation
of plans, programs and projects, and when
appropriate, initiate an administrative or judicial (2) Enforce all laws and ordinances relative to the
action against a national government official or governance of the municipality and the exercise of
employee who may have committed an offense in its corporate powers provided for under Section 22
the performance of his official duties while of this Code, implement all approved policies,
stationed in or assigned to the local government programs, projects, services and activities of the
unit concerned; municipality and, in addition to the foregoing, shall:
(i) Ensure that the acts of the municipality's
(xvii) Subject to availability of funds, authorize component Barangays and of its officials and
payment of medical care, necessary transportation, employees are within the scope of their prescribed
subsistence, hospital or medical fees of municipal powers,functions, duties and responsibilities;
officials and employees who are injured while in the
performance of their official duties and functions;
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(ii) Call conventions, conferences, seminars or (i) Require each head of an office or department to
meetings of any elective and appointive officials of prepare and submit an estimate of appropriations
the municipality, including provincial officials and for the ensuing calendar year, in accordance with
national officials and employees stationed in or the budget preparation process under Title Five,
assigned to the municipality at such time and place Book II of this Code;
and on such subject as he may deem important for
the promotion of the general welfare of the local (ii) Prepare and submit to the sanggunian for
government unit and its inhabitants; approval the executive and supplemental budgets
of the municipality for the ensuing calendar year in
(iii) Issue such executive orders as are necessary for the manner provided for under Title Five, Book II of
the proper enforcement and execution of laws and this Code;
ordinances;
(iii) Ensure that all taxes and other revenues of the
(iv) Be entitled to carry the necessary firearm within municipality are collected, and that municipal funds
his territorial jurisdiction; are applied in accordance with law or ordinance to
the payment of expenses and settlement of
(v) Act as the deputized representative of the obligations of the municipality;
National Police Commission, formulate the peace
and order plan of the municipality and upon its (iv) Issue licenses and permits and suspend or
approval, implement the same and exercise general revoke the same for any violation of the conditions
and operational control and supervision over the upon which said licenses or permits had been
local police forces in the municipality in accordance issued, pursuant to law or ordinance;
with R.A. No. 6975;
(v) Issue permits, without need of approval therefor
(vi) Call upon the appropriate law enforcement from any national agency, for the holding of
agencies to suppress disorder, riot, lawless activities for any charitable or welfare purpose,
violence, sedition or to apprehend violators of the excluding prohibited games of chance or shows
law when public interest so requires and the contrary to law, public policy and public morals;
municipal police forces are inadequate to cope with
the situation or the violators; rebellion or (vi) Require owners of illegally constructed houses,
buildings or other structures to obtain the
(3) Initiate and maximize the generation of necessary permit, subject to such fines and
resources and revenues, and apply the same to the penalties as may be imposed by law or ordinance,
implementation of development plans, program or to make necessary changes in the construction of
objectives and priorities as provided for under the same when said construction violates any law
Section 18 of this Code,particularly those resources or ordinance, or to order the demolition or removal
and revenues programmed for agro-industrial of said house, building or structure within the
period prescribed by law or ordinance;
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(d) The municipal mayor shall receive a minimum
(vii) Adopt adequate measures to safeguard and monthly compensation corresponding to Salary
conserve land, mineral, marine, forest, and other Grade twenty-seven (27) as prescribed under R.A.
resources of the municipality; provide efficient and No. 6758 and the implementing guidelines issued
effective property and supply management in the pursuant thereto.
municipality; and protect the funds, credits, rights
and other properties of the municipality; and
C. The City
(viii) Institute or cause to be instituted
administrative or judicial proceedings for violation Serves as a general-purpose government for the
of ordinances in the collection of taxes, fees or coordination and delivery of basic, regular, and
charges, and for the recovery of funds and direct services and effective governance of the
property; and cause the inhabitants within its territorial jurisdiction.
(4) Ensure the delivery of basic services and the A city may be created, divided, merged, abolished,
provision of adequate facilities as provided for or its boundary substantially altered, only by an
under Section 17 of this Code and, in addition Act of Congress, and subject to approval by a
thereto, shall: majority of the votes cast in a plebiscite to be
conducted by the Comelec in the local government
(i) Ensure that the construction and repair of roads unit or units directly affected. Plebicite should last
and highways funded by the national government up to a hundred and twenty days (120).
shall be, as far as practicable, carried out in a
spatially contiguous manner and in coordination Requisites for Creation:
with the construction and repair of the roads and A cluster of Baranggays or a Municipality
bridges of the municipality and the province; and may be converted to a city if:
(ii) Coordinate the implementation of technical 1. it has an average annual income, as

services rendered by national and provincial offices, certified by the Department of Finance,
including public works and infrastructure programs of at least Twenty million pesos
in the municipality; and (Php20,000,000.00) for the last two (2)
consecutive years based on 1991
(5) Exercise such other powers and perform such constant prices
other duties and functions as may be prescribed by 2. contiguous territory of at least one
law or ordinance. hundred (100) square kilometers, as
certified by the Lands Management
c) During his incumbency, the municipal mayor shall Bureau; or,
hold office in the municipal hall. 3.

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4. population of not less than one hundred Positions appointed by the City Mayor:
fifty thousand(150,000) inhabitants, as
certified by the National Statistics Office 1. city architect
2. city information officer
2 Classifications of Cities: 3. city agriculturist
1. Component 4. population officer
2. Highly Urbanized 5. city environment and natural resources
officer
Requisites for a Highly-Urbanized City: 6. city cooperatives officer.
1. minimum population of two hundred Powers and Duties of the City Mayor:
thousand (200,000) inhabitants, as
certified by the National Statistics Office (1) Exercise general supervision and control over all
2. with the latest annual income of at least programs, projects, services, and activities of the
Fifty Million Pesos(Php50,000,000.00) city government, and in this connection, shall:
based on 1991 constant prices, as
certified by the city treasurer (i) Determine the guidelines of city policies and be
responsible to the Sangguniang Panlungsod for the
Officers and Offices: program of government;
1. City mayor (ii) Direct the formulation of the city development

2. vice-mayor plan, with the assistance of the city development
3. Sangguniang Panlungsod members council, and upon approval thereof by the
4. secretary to the Sangguniang Panlungsod, Sangguniang Panlungsod, implement the same;
5. city treasurer
6. city assessor (iii) Present the program of government and
7. city accountant propose policies and projects for the consideration
8. city budget officer of the Sangguniang Panlungsod at the opening of
9. city planning and development coordinator the regular session of the Sangguniang Panlungsod
10. city engineer every calendar year and as often as may be deemed
11. city health officer necessary as the general welfare of the inhabitants
12. city civil registrar and the needs of the city government may require;
13. city administrator
14. city legal officer (iv) Initiate and propose legislative measures to the
15. city veterinarian Sangguniang Panlungsod and as often as may be
16. city social welfare and development officer, deemed necessary, provide such information and
17. city general services officer. data needed or requested by said sanggunian in the
performance of its legislative functions;
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powers and authority, require all national officials
(v) Appoint all officials and employees whose and employees stationed in or assigned to the city
salaries and wages are wholly or mainly paid out of to make available to him such books, records, and
city funds and whose appointments are not other documents in their custody, except those
otherwise provided for in this Code, as well as those classified by law as confidential;
he may be authorized by law to appoint;
(xii) Furnish copies of executive orders issued by
(vi) Represent the city in all its business transactions him, to the provincial governor in the case of
and sign in its behalf all bonds, contracts, and component city mayors, to the Office of the
obligations, and such other documents upon President in the case of highly-urbanized city
authority of the mayors, and to their respective metropolitan
council chairmen in the case of mayors of cities in
(vii) Carry out such emergency measures as may be the Metropolitan Manila Area and other
necessary during and in the aftermath of man- metropolitan political subdivisions, within seventy-
made and natural disasters and calamities; two (72) hours after their issuance;
(viii) Determine the time, manner and place of (xiii) Visit component Barangays of the city at least
payment of salaries or wages of the officials and once every six (6) months to deepen his
employees of the city, in accordance with law or understanding of problems and conditions, listen
ordinance; and give appropriate counsel to local officials and
inhabitants, inform the component Barangay
(ix) Allocate and assign office space to city and officials and inhabitants of general laws and
other officials and employees who, by law or ordinances which especially concern them, and
ordinance, are entitled to such space in the city hall otherwise conduct visits and inspections to ensure
and other buildings owned or leased by the city that the governance of the city will improve the
government; quality of life of the inhabitants;
(xiv) Act on leave applications of officials and
(x) Ensure that all executive officials and employees employees appointed by him and the commutation
of the city faithfully discharge their duties and of the
functions as provided by law and this Code, and
cause to be instituted administrative or judicial (xv) Authorize official trips of city officials and
proceedings against any official or employee of the employees outside of the city for a period not
city who may have committed an offense in the exceeding thirty (30) days;
performance of his official duties;
(xvi) Call upon any national official or employee
(xi) Examine the books, records and other stationed in or assigned to the city to advise him on
documents of all offices, officials, agents or matters affecting the city and to make
employees of the city and, in aid of his executive recommendations thereon; coordinate with said
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official or employee in the formulation and or natural disasters or calamities affect the general
implementation of plans, programs and projects; welfare of the city, province, region or country;
and, when appropriate, initiate an administrative or
judicial action against a national government official (2) Enforce all laws and ordinances relative to the
or employee who may have committed an offense governance of the city and in the exercise of the
in the performance of his official duties while appropriate corporate
stationed in or assigned to the city;
(i) Ensure that the acts of the city's component
(xvii) Authorize payment for medical care, Barangays and of its officials and employees are
necessary transportation, subsistence, hospital or within the scope of their prescribed powers, duties
medical fees of city officials and employees who are and functions;
injured while in the performance of their official
duties and functions, subject to availability of funds; (ii) Call conventions, conferences, seminars, or
meetings of any elective and appointive officials of
(xviii) Solemnize marriage, any provision of law to the city, including provincial officials and national
the contrary notwithstanding; officials and employees stationed in or assigned to
the city, at such time and place and on such subject
(xix) Conduct an annual palarong panlungsod, as he may deem important for the promotion of the
which shall feature traditional sports and disciplines general welfare of the local government unit and its
included in national and international games, in inhabitants;
coordination with the Department of Education,
Culture and Sports; and, (iii) Issue such executive orders for the faithful and
appropriate enforcement and execution of laws and
(xx) Submit to the provincial governor, in the case ordinances;
of component cities; to the Office of the President,
in the case of highly-urbanized cities; to their (iv) Be entitled to carry the necessary firearm within
respective metropolitan authority council chairmen his territorial jurisdiction;
and to the Office of the President, in the case of
cities of the Metropolitan Manila Area and other (v) Act as the deputized representative of the
metropolitan political subdivisions, the following National Police Commission, formulate the peace
reports: an annual report containing a summary of and order plan of the city and upon its approval,
all matters pertinent to the management, implement the same; and as such exercise general
administration and development of the city and all and operational control and supervision over the
information and data relative to its political, social local police forces in the city, in accordance with
and economic conditions; and supplemental reports R.A. No. 6975;
when unexpected events and situations arise at any (vi) Call upon the appropriate law enforcement
time during the year, particularly when man-made agencies to suppress disorder, riot, lawless
violence, rebellion or sedition, or to apprehend
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violators of the law when public interest so requires excluding prohibited games of chance or shows
and the city police forces are inadequate to cope contrary to law, public policy and public morals;
with the situation or the violators;
(vi) Require owners of illegally constructed houses,
(3) Initiate and maximize the generation of buildings or other structures to obtain the
resources and revenues, and apply the same to the necessary permit, subject to such fines and
implementation of development plans, program penalties as may be imposed by law or ordinance,
objectives and priorities as provided for under or to make necessary changes in the construction of
section 18 of this Code, particularly those resources the same when said construction violates any law
and revenues programmed for agro-industrial or ordinance, or to order the demolition or removal
development and countryside growth and progress of said house, building or structure within the
and, relative thereto, shall: period prescribed by law or ordinance;
(i) Require each head of an office or department to (vii) Adopt adequate measures to safeguard and
prepare and submit an estimate of appropriations conserve land, mineral, marine, forest, and other
for the ensuing calendar year, in accordance with resources of the city; provide efficient and effective
the property and supply management in the city; and
protect the funds, credits, rights and other
(ii) Prepare and submit to the sanggunian for properties of the city; and
approval the executive and supplemental budgets
of the city for the ensuing calendar year in the (viii) Institute or cause to be instituted
manner provided for under Title Five, Book II of this administrative or judicial proceedings for violation
Code; of ordinances in the collection of taxes, fees or
charges, and for the recovery of funds and
(iii) Ensure that all taxes and other revenues of the property; and cause the city to be defended against
city are collected, and that city funds are applied to all suits to ensure that its interests, resources and
the payment of expenses and settlement of rights shall be adequately protected;
obligations of the city, in accordance with law or
ordinance; (4) Ensure the delivery of basic services and the
(iv) Issue licenses and permits and suspend or provision of adequate facilities as provided for
revoke the same for any violation of the conditions under section 17 of this Code and, in addition
upon which said licenses or permits had been thereto, shall:
issued, pursuant to law or ordinance;
(ii) Coordinate the implementation of technical
(v) Issue permits, without need of approval therefor services, including public works and infrastructure
from any national agency, for the holding of programs, rendered by national offices in the case
activities for any charitable or welfare purpose, of highly urbanized and independent component
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cities, and by national and provincial offices in the 3. population of not less than two hundred
case of component cities; and fifty thousand(250,000) inhabitants as
certified by the National Statistics Office
(5) Exercise such other powers and perform such
other duties and functions as may be prescribed by Offices and Officials:
law or ordinance.
1. governor
2. vice-governor
D. The Province 3. members of the Sangguniang Panlalawigan,
4. Secretary to the Sangguniang Panlalawigan,
composed of a cluster of municipalities, or 5. provincial treasurer
municipalities and component cities, and as a 6. provincial assessor
political and corporate unit of government, serves 7. provincial accountant
as a dynamic mechanism for developmental 8. provincial engineer
processes and effective governance of local 9. provincial budget officer
government units within its territorial jurisdiction. 10. provincial planning and development
coordinator
11. provincial legal officer
A province may be created, divided, merged, 12. provincial administrator
abolished, or its boundary substantially altered, 13. provincial health officer
only by an Act of Congress and subject to approval 14. provincial social welfare and development
by a majority of the votes cast in a plebiscite to be officer
conducted by the Comelec in the local government 15. provincial general services officer
unit or units directly affected. The plebiscite shall 16. provincial agriculturist
be held within one hundred twenty (120) days from 17. provincial veterinarian.
the date of effectivity.
Positions appointed by the Governor
Requisites for Creation: 1. provincial population officer
2. provincial natural resources and
1. an average annual income, as certified by environment officer
the Department of Finance, of not less than 3. provincial cooperative officer
Twenty million pesos(Php20,000,000.00) 4. provincial architect
based on 1991 constant prices 5. provincial information officer.
2. contiguous territory of at least two
thousand (2,000) square kilometers, as
certified by the Lands Management Bureau;
or,

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Powers and Functions of the Governor
(vi) Represent the province in all its business
(1.) Exercise general supervision and control transactions and sign in its behalf all bonds,
over all programs, projects, services, and contracts, and obligations, and such other
activities of the provincial government, and in documents upon authority
this connection, shall:
(vii) Carry out such emergency measures as
(i) Determine the guidelines of provincial may be necessary during and in the aftermath
policies and be responsible to the Sangguniang of man-made and natural disasters and
Panlalawigan for the program of government; calamities
(ii) Direct the formulation of the provincial (viii) Determine the time, manner and place of
development plan, with the assistance of the payment of salaries or wages of the officials
provincial development council, and upon and employees of the province, in accordance
approval thereof by the Sangguniang with law or ordinance
Panlalawigan, implement the same;
(ix) Allocate and assign office space to
(iii) Present the program of government and provincial and other officials and employees
propose policies and projects for the who, by law or ordinance, are entitled to such
consideration of the Sangguniang Panlalawigan space in the provincial capitol and other
at the opening of the regular session of the buildings owned or leased by the provincial
Sangguniang Panlalawigan every calendar year government
and as often as may be deemed necessary as
the general welfare of the inhabitants and the (x) Ensure that all executive officials and
needs of the provincial government may employees of the province faithfully discharge
require; their duties and functions as provided by law
and this Code, and cause to be instituted
(iv) Initiate and propose legislative measures to administrative or judicial proceedings against
the Sangguniang Panlalawigan and as often as any official or employee of the province who
may be deemed necessary, provide such may have committed an offense in the
information and data needed or requested by performance of his official duties
said sanggunian in the performance of its
legislative functions; (xi) Examine the books, records and other
documents of all offices, officials, agents or
(v) Appoint all officials and employees whose employees of the province and, in aid of his
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salaries and wages are wholly or mainly paid executive powers and authority, require all
out_______________________________________________________________________________
of provincial funds and whose appointments national officials and employees stationed in
are_______________________________________________________________________________
not otherwise provided for in this Code, as the province to make available to him such
well as those he may be authorized by law to books, records, and other documents in their
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appoint;
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custody, except those classified by law as games, in coordination with the Department of
confidential Education, Culture and Sports; and
(xii) Furnish copies of executive orders issued (xx) Submit to the Office of the President the
by him to the Office of the President within following reports: an annual report containing a
seventy-two (72) hours after their issuance summary of all matters pertinent to the
management, administration and development
(xiii) Visit component cities and municipalities of of the province and all information and data
the province at least once every six (6) months relative to its political, social and economic
to deepen his understanding of problems and conditions; and supplemental reports when
conditions, listen and give appropriate counsel unexpected events and situations arise at any
to local officials and inhabitants, inform the time during the year, particularly when man-
officials and inhabitants of component cities made or natural disasters or calamities affect
and municipalities of general laws and the general welfare of the province, region or
ordinances which especially concern them, and country
otherwise conduct visits and inspections to
ensure that the governance of the province will (2) Enforce all laws and ordinances relative to
improve the quality of life of the inhabitants the governance of the province and the
exercise of the appropriate corporate powers
(xiv) Act on leave applications of officials and provided for under Section 22 of this Code,
employees appointed by him and the implement all approved policies, programs,
commutation of the monetary value of leave projects, services and activities of the province
credits in accordance with law; and, in addition to the foregoing, shall:
(xvii) Authorize payment for medical care,

necessary transportation, subsistence, hospital
or medical fees of provincial officials and
employees who are injured while in the
performance of their official duties and
functions, subject to availability of funds
(xviii) Represent the province in inter-provincial

or _______________________________________________________________________________
regional sports councils or committees, and
coordinate the efforts of component cities or
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municipalities in the regional or national palaro
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or sports development activities
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(xix) Conduct an annual palarong panlalawigan,
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which shall feature traditional sports and
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disciplines included in national and international
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(i) Ensure that the acts of the component cities (3) Initiate and maximize the generation of
and municipalities of the province and of its resources and revenues, and apply the same to
officials and employees are within the scope of the implementation of development plans,
their prescribed powers, duties and functions; program objectives and priorities as provided
for under Section 18 of this Code, particularly
(ii) Call conventions, conferences, seminars, or those resources and revenues programmed for
meetings of any elective and appointive officials agro-industrial development and country-wide
of the province and its component cities and growth and progress and, relative thereto, shall:
municipalities, including national officials and
employees stationed in or assigned to the (i) Require each head of an office or
province, at such time and place and on such department to prepare and submit an estimate
subject as he may deem important for the of appropriations for the ensuing calendar year,
promotion of the general welfare of the province in accordance with the budget preparation
and its inhabitants; process under Title Five, Book II of this Code;
(iii) Issue such executive orders for the faithful (ii) Prepare and submit to the sanggunian for
and appropriate enforcement and execution of approval the executive and supplemental
laws and ordinances; budgets of the
(iv) Be entitled to carry the necessary firearm (iii) Ensure that all taxes and other revenues of
within his territorial jurisdiction; the province are collected, and that provincial
funds are applied to the payment of expenses
(v) In coordination with the mayors of and settlement of obligations of the province, in
component cities and municipalities and the accordance with law or ordinance;
National Police Commission, formulate the
peace and order plan of the province and upon (iv) Issue licenses and permits and suspend or
its approval, implement the same in accordance revoke the same for any violation of the
with R.A. No. 6975; conditions upon which said licenses or permits
had been issued, pursuant to law or ordinance;
(vi) Call upon the appropriate national law
enforcement agencies to suppress disorder, (v) Adopt adequate measures to safeguard and
riot, lawless violence, rebellion or sedition or to conserve land, mineral, marine, forest and
apprehend violators of the law when public other resources of the province, in coordination
interest so requires and the police forces of the with the mayors of component cities and
component city or municipality where the municipalities;
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disorder or violation is happening are
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inadequate to cope with the situation or the (vi) Provide efficient and effective property and
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violators; supply management in the province; and
protect the funds, credits, rights, and other
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properties of the province; and;
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(vii) Institute or cause to be instituted
administrative or judicial proceedings for
violation of ordinances in the collection of taxes,
fees or charges, and for the recovery of funds
and property; and cause the province to be
defended against all suits to ensure that its
interests, resources and rights shall be
adequately protected.
(4) Ensure the delivery of basic services and

the provision of adequate facilities as provided
for under Section 17 of this Code, and in
addition thereto, shall:
(i) Ensure that the construction and repair of

roads and highways funded by the national
government shall be, as far as practicable,
carried out in a spatially contiguous manner
and in coordination with the construction and
repair of the roads and bridges of the province
and of its component cities and municipalities;
and,
(ii) Coordinate the implementation of technical

services by national offices for the province and
its component cities and municipalities,
including public works and infrastructure
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programs of the provincial government and its
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component cities and municipalities;
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(5)_______________________________________________________________________________
Exercise such other powers and perform
such other duties and functions as may be
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prescribed by law or ordinance.
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Notes on Local Government Code
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Local Government Code (Public Corporations) : Notes On

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Local Government Code (Public Corporations)

Notes on Local Government Code Page 1

Notes on Local Government Code Page 2

Requisites and Limitations:

1. Plebiscite requirement – must be approved by

Notes on Local Government Code Page 3

Notes on Local Government Code Page 4

1. Police power 2. Eminent Domain

Notes on Local Government Code Page 5

Notes on Local Government Code Page 6

1.Must not Contravene the constitution and any

Notes on Local Government Code Page 7

Notes on Local Government Code Page 8

8. LGU is liable on a contract it enters into

9. Liability for tort – may be held for torts arising

Notes on Local Government Code Page 9

3. Boundary disputes involving two or more

** Estoppel cannot be applied against a municipal Qualifications:

Notes on Local Government Code Page 10

VACANCY AND SUCCESSION IN LOCAL POSITIONS:

Notes on Local Government Code Page 11

Who can file administrative action?

Notes on Local Government Code Page 12

Notes on Local Government Code Page 13

An elected local official Three (3) years

The term of office of Barangay and

Notes on Local Government Code Page 14

Power to Impose tax on Local Governments: Sec

Notes on Local Government Code Page 15

The running of the periods of prescription

(1) The treasurer is legally prevented

Notes on Local Government Code Page 16

**creation thereof shall not reduce the population

Limitations for the creation: In the case of municipalities within the

Notes on Local Government Code Page 17

(h) Solicit or accept monies, materials and voluntary

(i) Solicit or accept, in any or all the foregoing public

- serves primarily as a general purpose government A Municipality shall consist of:

1. an average annual income, as certified by 1. municipal administrator,

Notes on Local Government Code Page 20

(ii) Coordinate the implementation of technical 1. it has an average annual income, as

Notes on Local Government Code Page 24

1. City mayor (ii) Direct the formulation of the city development

Notes on Local Government Code Page 28

Notes on Local Government Code Page 29

(xvii) Authorize payment for medical care,

(xviii) Represent the province in inter-provincial

(4) Ensure the delivery of basic services and

(i) Ensure that the construction and repair of

(ii) Coordinate the implementation of technical

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