Republic Act No. 7160 (RA 7160) — Local Government Code of 1991
Republic Act No. 7160 (RA 7160) — Local Government Code of 1991
Data as of July 4, 2026 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
This instrument has 537 sections. Only the list of sections is shown here; read the full text on each section page.
BOOK I
Title One
CHAPTER 1. - The Code: Policy and Application
Section 1Title.
Section 2Declaration of Policy.
Section 3Operative Principles of Decentralization.
Section 4Scope of Application.
Section 5Rules of Interpretation.
CHAPTER 2. - General Powers and Attributes of Local Government Units
Section 6Authority to Create Local Government Units.
Section 7Creation and Conversion.
Section 8Division and Merger.
Section 9Abolition of Local Government Units.
Section 10Plebiscite Requirement.
Section 11Selection and Transfer of Local Government Site, Offices and Facilities.
Section 12Government Centers.
Section 13Naming of Local Government Units and Public Places, Streets and Structures.
Section 14Beginning of Corporate Existence.
Section 15Political and Corporate Nature of Local Government Units.
Section 16General Welfare.
Section 17Basic Services and Facilities.
Section 18Power to Generate and Apply Resources.
Section 19Eminent Domain.
Section 20Reclassification of Lands.
Section 21Closure and Opening of Roads.
Section 22Corporate Powers.
Section 23Authority to Negotiate and Secure Grants.
Section 24Liability for Damages.
CHAPTER 3 - Intergovernmental Relations
Article One. - National Government and Local Government Units
Section 25National Supervision over Local Government Units.
Section 26Duty of National Government Agencies in the Maintenance of Ecological Balance.
Section 27Prior Consultations Required.
Article Two. - Relations with the Philippine National Police
Section 28Powers of Local Chief Executives over the Units of the Philippine National Police.
Article Three. - Inter-Local Government Relations
Section 29Provincial Relations with Component Cities and Municipalities.
Section 30Review of Executive Orders.
Section 31Submission of Municipal Questions to the Provincial Legal Officer or Prosecutor.
Section 32City and Municipal Supervision over Their Respective Barangays.
Section 33Cooperative Undertakings Among Local Government Units.
CHAPTER 4. - Relations With People’s and Non-Governmental Organizations
Section 34Role of People’s and Non-governmental Organizations.
Section 35Linkages with People’s and Non-governmental Organizations.
Section 36Assistance to People’s and Non-governmental Organizations.
CHAPTER 5. - Local Prequalification, Bids and Awards Committee
Section 37Local Prequalification, Bids and Awards Committee (Local PBAC).
Section 38Local Technical Committee.
Title Two
CHAPTER 1. - Qualifications and Election
Section 39Qualifications.
Section 40Disqualifications.
Section 41Manner of Election.
Section 42Date of Election.
Section 43Term of Office.
CHAPTER 2. Vacancies and Succession
Section 44Permanent Vacancies in the Offices of the Governor, Vice-Governor, Mayor, and Vice-Mayor.
Section 45Permanent Vacancies in the Sanggunian.
Section 46Temporary Vacancy in the Office of the Local Chief Executive.
Section 47Approval of Leaves of Absence.
CHAPTER 3. - Local Legislation
Section 48Local Legislative Power.
Section 49Presiding Officer.
Section 50Internal Rules of Procedure.
Section 51Full Disclosure of Financial and Business Interests of Sanggunian Members.
Section 52Sessions.
Section 53Quorum.
Section 54Approval of Ordinances.
Section 55Veto Power of the Local Chief Executive.
Section 56Review of Component City and Municipal Ordinances or Resolutions by the Sangguniang Panlalawigan.
Section 57Review of Barangay Ordinances by the Sangguniang Panlungsod or Sangguniang Bayan.
Section 58Enforcement of Disapproved Ordinances or Resolutions.
Section 59Effectivity of Ordinances or Resolutions.
CHAPTER 4. - Disciplinary Actions
Section 60Grounds for Disciplinary Actions.
Section 61Form and Filing of Administrative Complaints.
Section 62Notice of Hearing.
Section 63Preventive Suspension.
Section 64Salary of Respondent Pending Suspension.
Section 65Rights of Respondent.
Section 66Form and Notice of Decision.
Section 67Administrative Appeals.
Section 68Execution Pending Appeal.
CHAPTER 5. - Recall
Section 69By Whom Exercised.
Section 70Initiation of the Recall Process.
Section 71Election on Recall.
Section 72Effectivity of Recall.
Section 73Prohibition from Resignation.
Section 74Limitations on Recall.
Section 75Expenses Incident to Recall Elections.
Title Three
Section 76Organizational Structure and Staffing Pattern.
Section 77Responsibility for Human Resources and Development.
Section 78Civil Service Law, Rules and Regulations, and Other Related Issuances.
Section 79Limitation on Appointments.
Section 80Public Notice of Vacancy; Personnel Selection Board.
Section 81Compensation of Local Officials and Employees.
Section 82Resignation of Elective Local Officials.
Section 83Grievance Procedure.
Section 84Administrative Discipline.
Section 85Preventive Suspension of Appointive Local Officials and Employees.
Section 86Administrative Investigation.
Section 87Disciplinary Jurisdiction.
Section 88Execution Pending Appeal.
Section 89Prohibited Business and Pecuniary Interest.
Section 90Practice of Profession.
Section 91Statement of Assets and Liabilities.
Section 92Oath of Office.
Section 93Partisan Political Activity.
Section 94Appointment of Elective and Appointive Local Officials; Candidates Who Lost in an Election.
Section 95Additional or Double Compensation.
Section 96Permission to Leave Station.
Section 97Annual Report.
Title Four
Section 98Creation, Composition, and Compensation.
Section 99Functions of Local School Boards.
Section 100Meetings and Quorum; Budget.
Section 101Compensation and Remuneration.
Title Five
Section 102Creation and Composition.
Section 103Meetings and Quorum.
Section 104Compensation and Remuneration.
Section 105Direct National Supervision and Control by the Secretary of Health.
Title Six
Section 106Local Development Councils.
Section 107Composition of Local Development Councils.
Section 108Representation of Non-governmental Organizations.
Section 109Functions of Local Development Councils.
Section 110Meetings and Quorum.
Section 111Executive Committee.
Section 112Sectoral or Functional Committees.
Section 113Secretariat.
Section 114Relation of Local Development Councils to the Sanggunian and the Regional Development Council.
Section 115Budget Information.
Title Seven
Section 116Organization.
Title Eight
Section 117Establishment of Autonomous Special Economic Zones.
Title Nine
CHAPTER 1. - Settlement of Boundary Disputes
Section 118Jurisdictional Responsibility for Settlement of Boundary Dispute.
Section 119Appeal.
CHAPTER 2. - Local Initiative and Referendum
Section 120Local Initiative Defined.
Section 121Who May Exercise.
Section 122Procedure in Local Initiative.
Section 123Effectivity of Local Propositions.
Section 124Limitations on Local Initiative.
Section 125Limitations upon Sanggunians.
Section 126Local Referendum Defined.
Section 127Authority of Courts.
BOOK II
Title One
CHAPTER 1. - General Provisions
Section 128Scope.
Section 129Power to Create Sources of Revenue.
Section 130Fundamental Principles.
Section 131Definition of Terms.
Section 132Local Taxing Authority.
Section 133Common Limitations on the Taxing Powers of Local Government Units.
Article One - Provinces
Section 134Scope of Taxing Powers.
Section 135Tax on Transfer of Real Property Ownership.
Section 136Tax on Business of Printing and Publication.
Section 137Franchise Tax.
Section 138Tax on Sand, Gravel and Other Quarry Resources.
Section 139Professional Tax.
Section 140Amusement Tax.
Section 141
Article Two. - Municipalities
Section 142Scope of Taxing Powers.
Section 143Tax on Business.
Section 144Rates of Tax within the Metropolitan Manila Area.
Section 145Retirement of Business.
Section 146Payment of Business Taxes.
Section 147Fees and Charges.
Section 148Fees for Sealing and Licensing of Weights and Measures.
Section 149Fishery Rentals, Fees and Charges.
Section 150Situs of the Tax.
Article Three. - Cities
Section 151Scope of Taxing Powers.
Article Four. - Barangays
Section 152Scope of Taxing Powers.
Article Five. - Common Revenue-Raising Powers
Section 153Service Fees and Charges.
Section 154Public Utility Charges.
Section 155Toll Fees or Charges.
Article Six. - Community Tax
Section 156Community Tax.
Section 157Individuals Liable to Community Tax.
Section 158Juridical Persons Liable to Community Tax.
Section 159Exemptions.
Section 160Place of Payment.
Section 161Time for Payment; Penalties for Delinquency.
Section 162Community Tax Certificate.
Section 163Presentation of Community Tax Certificate On Certain Occasions.
Section 164Printing of Community Tax Certificates and Distribution of Proceeds.
CHAPTER 3. - Collection of Taxes
Section 165Tax Period and Manner of Payment.
Section 166Accrual of Tax.
Section 167Time of Payment.
Section 168Surcharges and Penalties on Unpaid Taxes, Fees, or Charges.
Section 169Interests on Other Unpaid Revenues.
Section 170Collection of Local Revenue by Treasurer.
Section 171Examination of Books of Accounts and Pertinent Records of Businessmen by Local Treasurer.
CHAPTER 4. - Civil Remedies for Collection of Revenues
Section 172Application of Chapter.
Section 173Local Government’s Lien.
Section 174Civil Remedies.
Section 175Distraint of Personal Property.
Section 176Levy on Real Property.
Section 177Penalty for Failure to Issue and Execute Warrant.
Section 178Advertisement and Sale.
Section 179Redemption of Property Sold.
Section 180Final Deed to Purchaser.
Section 181Purchase of Property By the Local Government Units for Want of Bidder.
Section 182Resale of Real Estate Taken for Taxes, Fees, or Charges.
Section 183Collection of Delinquent Taxes, Fees, Charges or other Revenues through Judicial Action.
Section 184Further Distraint or Levy.
Section 185Personal Property Exempt from Distraint or Levy.
CHAPTER 5. - Miscellaneous Provisions
Section 186Power To Levy Other Taxes, Fees or Charges.
Section 187
Section 188Publication of Tax Ordinances and Revenue Measures.
Section 189Furnishing of Copies of Tax Ordinances and Revenue Measures.
Section 190Attempt to Enforce Void or Suspended Tax Ordinances and Revenue Measures.
Section 191Authority of Local Government Units to Adjust Rates of Tax Ordinances.
Section 192Authority to Grant Tax Exemption Privileges.
Section 193Withdrawal of Tax Exemption Privileges.
CHAPTER 6. - Taxpayer’s Remedies
Section 194Periods of Assessment and Collection.
Section 195Protest of Assessment.
Section 196Claim for Refund of Tax Credit.
Title Two
CHAPTER 1. - General Provisions
Section 197Scope.
Section 198Fundamental Principles.
Section 199Definition of Terms.
Section 200Administration of the Real Property Tax.
CHAPTER 2. - Appraisal and Assessment of Real Property
Section 201Appraisal of Real Property.
Section 202Declaration of Real Property by the Owner or Administrator.
Section 203Duty of Person Acquiring Real Property or Making Improvement Thereon.
Section 204Declaration of Real Property by the Assessor.
Section 205Listing of Real Property in the Assessment Rolls.
Section 206Proof of Exemption of Real Property from Taxation.
Section 207Real Property Identification System.
Section 208Notification of Transfer of Real Property Ownership.
Section 209Duty of Registrar of Deeds to Apprise Assessor of Real Property Listed in Registry.
Section 210
Section 211Duty of Geodetic Engineers to Furnish Copy of Plans to Assessor.
Section 212Preparation of Schedule of Fair Market Values.
Section 213Authority of Assessor to Take Evidence.
Section 214Amendment of Schedule of Fair Market Values.
Section 215Classes of Real Property for Assessment Purposes.
Section 216Special Classes of Real Property.
Section 217Actual Use of Real Property as Basis for Assessment.
Section 218Assessment Levels.
Section 219General Revision of Assessments and Property Classification.
Section 220Valuation of Real Property.
Section 221Date of Effectivity of Assessment or Reassessment.
Section 222Assessment of Property Subject to Back Taxes.
Section 223Notification of New or Revised Assessment.
Section 224Appraisal and Assessment of Machinery.
Section 225Depreciation Allowance for Machinery.
CHAPTER 3. - Assessment Appeals
Section 226Local Board of Assessment Appeals.
Section 227Organization, Powers, Duties, and Functions of the Local Board of Assessment Appeals.
Section 228Meetings and Expenses of the Local Board of Assessment Appeals.
Section 229Action by the Local Board of Assessment Appeals.
Section 230Central Board of Assessment Appeals.
Section 231Effect of Appeal on the Payment of Real Property Tax.
CHAPTER 4. - Imposition of Real Property Tax
Section 232Power to Levy Real Property Tax.
Section 233Rates of Levy.
Section 234Exemptions from Real Property Tax.
CHAPTER 5. - Special Levies on Real Property
Section 235Additional Levy on Real Property for the Special Education Fund (SEF).
Section 236Additional Ad Valorem Tax on Idle Lands.
Section 237Idle Lands, Coverage.
Section 238Idle Lands Exempt from Tax.
Section 239Listing of Idle Lands by the Assessor.
Section 240Special Levy by Local Government Units.
Section 241Ordinance Imposing a Special Levy.
Section 242Publication of Proposed Ordinance Imposing a Special Levy.
Section 243Fixing the Amount of Special Levy.
Section 244Taxpayer’s Remedies Against Special Levy.
Section 245Accrual of Special Levy.
CHAPTER 6.- Collection of Real Property Tax
Section 246Date of Accrual of Tax.
Section 247Collection of Tax.
Section 248Assessor to Furnish Local Treasurer with Assessment Roll.
Section 249Notice of Time for Collection of Tax.
Section 250Payment of Real Property Taxes in Installments.
Section 251Tax Discount for Advanced Prompt Payment.
Section 252Payment Under Protest.
Section 253Repayment of Excessive Collections.
Section 254Notice of Delinquency in the Payment of the Real Property Tax.
Section 255Interests on Unpaid Real Property Tax.
Section 256Remedies For The Collection Of Real Property Tax.
Section 257Local Government’s Lien.
Section 258Levy on Real Property.
Section 259Penalty for Failure to Issue and Execute Warrant.
Section 260Advertisement and Sale.
Section 261Redemption of Property Sold.
Section 262Final Deed to Purchaser.
Section 263Purchase of Property By the Local Government Units for Want of Bidder.
Section 264Resale of Real Estate Taken for Taxes, Fees, or Charges.
Section 265Further Distraint or Levy.
Section 266Collection of Real Property Tax Through the Courts.
Section 267Action Assailing Validity of Tax Sale.
Section 268Payment of Delinquent Taxes on Property Subject of Controversy.
Section 269Treasurer to Certify Delinquencies Remaining Uncollected.
Section 270Periods Within Which to Collect Real Property Taxes.
CHAPTER 7. - Disposition of Proceeds
Section 271Distribution of Proceeds.
Section 272Application of Proceeds of the Additional One Percent SEF Tax.
Section 273Proceeds of the Tax on Idle Lands.
Section 274Proceeds of the Special Levy.
CHAPTER 8. - Special Provisions
Section 275General Assessment Revision; Expenses Incident Thereto.
Section 276Condonation or Reduction of Real Property Tax and Interest.
Section 277Condonation or Reduction of Tax by the President of the Philippines.
Section 278Duty of Registrar of Deeds and Notaries Public to Assist the Provincial, City or Municipal Assessor.
Section 279Insurance Companies to Furnish Information.
Section 280Fees in Court Actions.
Section 281
Section 282
Section 283Sale and Forfeiture Before Effectivity of Code.
Title Three
CHAPTER 1. - Allotment of Internal Revenue
Section 284Allotment of Internal Revenue Taxes.
Section 285Allocation to Local Government Units.
Section 286Automatic Release of Shares.
Section 287Local Development Projects.
Section 288Rules and Regulations.
CHAPTER 2. - Share of Local Government Units in the National Wealth
Section 289Share in the Proceeds from the Development and Utilization of the National Wealth.
Section 290Amount of Share of Local Government Units.
Section 291
Section 292Allocation of Shares.
Section 293Remittance of the Share of Local Government Units.
Section 294Development and Livelihood Projects.
Title Four
Section 295Scope.
Section 296General Policy.
Section 297Loans, Credits, and Other Forms of Indebtedness of Local Government Units.
Section 298Deferred-Payment and other Financial Schemes.
Section 299Bonds and Other Long-Term Securities.
Section 300Inter-Local Government Loans, Grants, and Subsidies.
Section 301Loans from Funds Secured by the National Government from Foreign Sources.
Section 302
Section 303Remedies and Sanctions.
Title Five
CHAPTER 1. - General Provisions
Section 304Scope.
Section 305Fundamental Principles.
Section 306Definition of Terms.
CHAPTER 2. - Local and Other Special Funds
Article One. - Receipts, Safekeeping Article and Disposition of Local Funds
Section 307Remittance of Government Monies to the Local Treasury.
Section 308Local Funds.
Section 309Special Funds.
Section 310Separation of Books and Depository Accounts.
Section 311Depository Accounts.
Section 312Separation of Personal Money from Public Funds.
Article Two. Special Accounts
Section 313Special Accounts to be Maintained in the General Fund.
CHAPTER 3. - Budgeting
Article One. - Local Government Budgets
Section 314Form and Content.
Section 315Submission of Detailed Statements of Income and Expenditures.
Section 316Local Finance Committee.
Section 317Submission of Budget Proposals by Heads of Departments or Offices.
Section 318Preparation of the Budget by the Local Chief Executive.
Section 319Legislative Authorization of the Budget.
Section 320Effectivity of Budgets.
Section 321Changes in the Annual Budget.
Section 322Reversion of Unexpended Balances of Appropriations, Continuing Appropriations.
Section 323Failure to Enact the Annual Appropriations.
Section 324Budgetary Requirements.
Section 325General Limitations.
Section 326
Section 327Review of Appropriation Ordinances of Component Cities and Municipalities.
Section 328Duration of Appropriation.
Article Two. - Barangay Budgets
Section 329Barangay Funds.
Section 330Submission of Detailed Statements of Income and Expenditures for the Barangay Budgets.
Section 331Preparation of the Barangay Budget.
Section 332Effectivity of Barangay Budgets.
Section 333Review of the Barangay Budget.
Section 334Barangay Financial Procedures.
CHAPTER 4. - Expenditures, Disbursements, Accounting and Accountability
Section 335Prohibitions Against Expenditures for Religious or Private Purposes.
Section 336Use of Appropriated Funds and Savings.
Section 337Restriction Upon Limit of Disbursements.
Section 338Prohibitions Against Advance Payments.
Section 339Cash Advances.
Section 340Persons Accountable for Local Government Funds.
Section 341Prohibitions Against Pecuniary Interest.
Section 342
Section 343Prohibition Against Expenses for Reception and Entertainment.
Section 344Certification on, and Approval of, Vouchers.
Section 345Officials Authorized to Draw Checks in Settlement of Obligations.
Section 346Disbursements of Local Funds and Statement of Accounts.
Section 347Rendition of Accounts.
Section 348Auditorial Visitation.
Section 349Accounting for Revenues.
Section 350Accounting for Obligations.
Section 351General Liability for Unlawful Expenditures.
Section 352Posting of the Summary of Income and Expenditures.
Section 353The Official Fiscal Year.
Section 354Administrative Issuances; Budget Operations Manual.
Title Six
Section 355Scope.
Section 356General Rule in Procurement or Disposal.
Section 357Definition of Terms.
Section 358Requirement of Requisition.
Section 359Officers Having Authority to Draw Requisitions.
Section 360Certification by the Local Budget Officer, Accountant, and Treasurer.
Section 361Approval of Requisitions.
Section 362Call for Bids.
Section 363Publication of Call for Bids.
Section 364The Committee on Awards.
Section 365Rule on Awards.
Section 366Procurement Without Public Bidding.
Section 367Procurement through Personal Canvass.
Section 368Emergency Purchase.
Section 369Negotiated Purchase.
Section 370Procurement from Duly Licensed Manufacturer.
Section 371Procurement from Exclusive Philippine Agents or Distributors.
Section 372Procurement from Government Entities.
Section 373Annual Procurement Program.
Section 374Establishment of an Archival System.
Section 375Primary and Secondary Accountability for Government Property.
Section 376Responsibility for Proper Use and Care of Government Property.
Section 377Measure of Liability of Persons Accountable for Government Property.
Section 378Credit for Loss Occurring in Transit or Due to Casualty.
Section 379Property Disposal.
Section 380Negotiated Sale of Property.
Section 381Transfer Without Cost.
Section 382Tax Exemption Privileges of Local Government Units.
Section 383Implementing Rules and Regulations.
BOOK III
Title One
CHAPTER 1. - Role and Creation of the Barangay
Section 384Role of the Barangay.
Section 385Manner of Creation.
Section 386Requisites for Creation.
CHAPTER 2. - Barangay Officials and Offices
Section 387Chief Officials and Offices.
Section 388Persons in Authority.
CHAPTER 3. - The Punong Barangay
Section 389Chief Executive: Powers, Duties, and Functions.
CHAPTER 4. - The Sangguniang Barangay
Section 390Composition.
Section 391Powers, Duties, and Functions.
Section 392Other Duties of Sangguniang Barangay Members.
Section 393Benefits of Barangay Officials.
CHAPTER 5. - Appointive Barangay Officials
Section 394Barangay Secretary: Appointment, Qualifications, Powers and Duties.
Section 395Barangay Treasurer: Appointment, Qualifications, Powers and Duties.
Section 396Other Appointive Officials.
CHAPTER 6. - Barangay Assembly
Section 397Composition; Meetings.
Section 398Powers of the Barangay Assembly.
CHAPTER 7. - Katarungang Pambarangay
Section 399Lupong Tagapamayapa.
Section 400Oath and Term of Office.
Section 401Vacancies.
Section 402Functions of the Lupon.
Section 403Secretary of the Lupon.
Section 404Pangkat ng Tagapagkasundo.
Section 405Vacancies in the Pangkat.
Section 406Character of Office and Service of Lupon Members.
Section 407Legal Advice on Matters Involving Questions of Law.
Section 408Subject Matter for Amicable Settlement; Exception Thereto.
Section 409Venue.
Section 410Procedure for Amicable Settlement.
Section 411Form of Settlement.
Section 412Conciliation.
Section 413Arbitration.
Section 414Proceedings Open to the Public; Exception.
Section 415Appearance of Parties in Person.
Section 416Effect of Amicable Settlement and Arbitration Award.
Section 417Execution.
Section 418Repudiation.
Section 419Transmittal of Settlement and Arbitration Award to the Court.
Section 420Power to Administer Oaths.
Section 421Administration; Rules and Regulations.
Section 422Appropriations.
CHAPTER 8. - Sangguniang Kabataan
Section 423Creation and Election.
Section 424Katipunan ng Kabataan.
Section 425Meetings of the Katipunan ng Kabataan.
Section 426Powers and Functions of the Sangguniang Kabataan.
Section 427Meetings of the Sangguniang Kabataan.
Section 428Qualifications.
Section 429Term of Office.
Section 430Sangguniang Kabataan Chairman.
Section 431Powers and Duties of the Sangguniang Kabataan Chairman.
Section 432Sangguniang Kabataan Secretary.
Section 433Sangguniang Kabataan Treasurer.
Section 434Privileges of Sangguniang Kabataan Officials.
Section 435Succession and Filling of Vacancies.
CHAPTER 9. - Pederasyon ng mga Sangguniang Kabataan
Section 436Pederasyon ng mga Sangguniang Kabataan.
Section 437Constitution and By-Laws.
Section 438Membership in the Sanggunian.
CHAPTER 10. - Linggo ng Kabataan
Section 439Observance of Linggo ng Kabataan.
Title Two
CHAPTER 1. - Role and Creation of the Municipality
Section 440Role of the Municipality.
Section 441Manner of Creation.
Section 442Requisites for Creation.
CHAPTER 2. - Municipal Officials in General
Section 443Officials of the Municipal Government.
CHAPTER 3. - Officials and Offices Common to All Municipalities
Article One. - The Municipal Mayor
Section 444The Chief Executive: Powers, Duties, Functions and Compensation.
Article Two. - The Vice Mayor
Section 445Powers, Duties and Compensation.
Article Three. - The Sangguniang Bayan
Section 446Composition.
Section 447Powers, Duties, Functions and Compensation.
Title Three
CHAPTER 1. - Role and Creation of the City
Section 448Role of the City.
Section 449Manner of Creation.
Section 450Requisites for Creation.
Section 451Cities, Classified.
Section 452Highly Urbanized Cities.
Section 453Duty to Declare Highly Urbanized Status.
CHAPTER 2. - City Officials in General
Section 454Officials of the City Government.
CHAPTER 3. - Officials and Offices Common to All Cities
Article One. - The City Mayor
Section 455Chief Executive; Powers, Duties and Compensation.
Article Two. -The City Vice-Mayor
Section 456Powers, Duties and Compensation.
Article Three. - The Sangguniang Panlungsod
Section 457Composition.
Section 458Powers, Duties, Functions and Compensation.
Title Four
CHAPTER 1. - Role and Creation of the Province
Section 459Role of the Province.
Section 460Manner of Creation.
Section 461Requisites for Creation.
Section 462Existing Sub-Provinces.
CHAPTER 2. - Provincial Officials in General
Section 463Officials of the Provincial Government.
Section 464Residence and Office.
CHAPTER 3. - Officials and Offices Common to All Provinces
Article One. The Provincial Governor
Section 465The Chief Executive: Powers, Duties, Functions, and Compensation.
Article Two. - The Provincial Vice-Governor
Section 466Powers, Duties, and Compensation.
Article Three. - The Sangguniang Panlalawigan
Section 467Composition.
Section 468Powers, Duties, Functions and Compensation.
Title Five
Article One. - Secretary to the Sanggunian
Section 469Qualifications, Powers and Duties.
Article Two. - The Treasurer
Section 470Appointment, Qualifications, Powers, and Duties.
Section 471Assistant Treasurer.
Article Three. - The Assessor
Section 472Qualifications, Powers and Duties.
Section 473Assistant Assessor.
Article Four. - The Accountant
Section 474Qualifications, Powers and Duties.
Article Five. - The Budget Officer
Section 475Qualifications, Powers and Duties.
Article Six. - The Planning and Development Coordinator
Section 476Qualifications, Powers and Duties.
Article Seven. - The Engineer
Section 477Qualifications, Powers and Duties.
Article Eight. - The Health Officer
Section 478Qualifications, Powers and Duties.
Article Nine. - The Civil Registrar
Section 479Qualifications, Powers and Duties.
Article Ten. - The Administrator
Section 480Qualifications, Terms, Powers and Duties.
Article Eleven. - The Legal Officer
Section 481Qualifications, Terms, Powers and Duties.
Article Twelve. - The Agriculturist
Section 482Qualifications, Powers and Duties.
Article Thirteen. - The Social Welfare and Development Officer
Section 483Qualifications, Powers and Duties.
Article Fourteen. - The Environment and Natural Resources Officer
Section 484Qualifications, Powers and Duties.
Article Fifteen. - The Architect
Section 485Qualifications, Powers and Duties.
Article Sixteen. - The Information Officer
Section 486Qualifications, Powers and Duties.
Article Seventeen. - The Cooperatives Officer
Section 487Qualifications, Powers and Duties.
Article Eighteen. - The Population Officer
Section 488Qualifications, Powers and Duties.
Article Nineteen. - The Veterinarian
Section 489Qualifications, Powers and Duties.
Article Twenty. - The General Services Officer
Section 490Qualifications, Powers and Duties.
Title Six
CHAPTER 1. - Leagues of Local Government Units
Article One. - Liga ng Mga Barangay
Section 491Purpose of Organization.
Section 492Representation, Chapters, National Liga.
Section 493Organization.
Section 494Ex Officio Membership in Sanggunians.
Section 495Powers, Functions and Duties of the Liga ng mga Barangay.
Article Two. - League of Municipalities
Section 496Purpose of Organization.
Section 497Representation.
Section 498Powers, Functions and Duties of the League of Municipalities.
Article Three. - League of Cities
Section 499Purpose of Organization.
Section 500Representation.
Section 501Powers, Functions and Duties of the League of Cities.
Article Four. - League of Provinces
Section 502Purpose of Organization.
Section 503Representation.
Section 504Powers, Functions and Duties of the League of Provinces.
Article Five. - Provisions Common to All Leagues
Section 505Funding.
Section 506Organizational Structure.
Section 507Constitution and By-laws of the Liga and the Leagues.
CHAPTER 2. - Leagues and Federations of Local Elective Officials
Section 508Organization.
Section 509Constitution and By-laws.
Section 510Funding.
BOOK IV
Title One
Section 511Posting and Publication of Ordinances with Penal Sanctions.
Section 512Withholding of Benefits Accorded to Barangay Officials.
Section 513Failure to Post and Publish the Itemized Monthly Collections and Disbursements.
Section 514Engaging in Prohibited Business Transactions or Possessing Illegal Pecuniary Interest.
Section 515Refusal or Failure of Any Party or Witness to Appear before the Lupon or Pangkat.
Section 516Penalties for Violation of Tax Ordinances.
Section 517Omission of Property from Assessment or Tax Rolls by Officers and Other Acts.
Section 518Government Agents Delaying Assessment of Real Property and Assessment Appeals.
Section 519Failure to Dispose of Delinquent Real Property at Public Auction.
Section 520Prohibited Acts Related to the Award of Contracts Under the Provisions on Credit Financing.
Title Two
Section 521Mandatory Review Every Five Years.
Section 522Insurance Coverage.
Section 523Personnel Retirement and/or Benefits.
Section 524Inventory of Infrastructure and Other Community Facilities.
Section 525Records and Properties.
Title Three
Section 526Application of this Code to Local Government Units in the Autonomous Regions.
Section 527Prior Approval or Clearance on Regular and Recurring Transactions.
Section 528Deconcentration of Requisite Authority and Power.
Section 529Tax Ordinances or Revenue Measures.
Section 530Local Water Districts.
Section 531Debt Relief for Local Government Units.
Section 532Elections for the Sangguniang Kabataan.
Section 533Formulation of Implementing Rules and Regulations.
Title Four
Section 534Repealing Clause.
Section 535Separability Clause.
Section 536Effectivity Clause.
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).
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