Power to levy special assessments for certain purposes.
Section 45
SEC. 45. Power to levy special assessments for certain purposes.—The City Council may, by ordinance duly approved, provide for the levying and collections, by special assessments of the real estate comprised within the district or section of the city especially benefited, of a part not to exceed sixty per centum of the cost of laying out, opening, constructing, straightening, widening, extending, grading, paving, curbing, walling, deepening, or otherwise establishing, repairing, enlarging, or improving public avenues, roads, streets, alleys, sidewalks, parks, plazas, bridges, landing places, wharves, piers, docks, levees, reservoirs, waterworks, water mains, water courses, esteros, canals, drains, and sewers, including the cost of acquiring the necessary land. Within the meaning of this section all real estate comprised within the district benefited, except lands or buildings owned by the United States of America, the Commonwealth of the Philippines, the Provincial Government of Occidental Negros, or the City of Bacolod, shall be subject to the payment of the special assessment, based upon the valuation of such real estate, as shown by the books of the official in charge of city assessments, or its present value, as fixed by said officer in the first instance, if the property does not appear of record in his books, according to the valuation whereof the special tax has to be made, computed, and assessed.