Power of the municipal council to levy special assessments for certain purposes.
Section 42
SEC. 42. Power of the municipal council to levy special assessments for certain purposes. — In addition to the powers conferred by existing law, the municipal council may, by ordinance duly approved, provide for the levying and collection, by special assessments of the lands comprised within the municipality or section thereof specially benefited, a part not exceeding 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, as hereinafter provided. Within the meaning of this section all lands comprised within the district benefited, except lands owned by the United States of America, the Commonwealth of the Philippines, any province, municipality, or other political subdivision of the Philippines, shall be subject to the payment of the special assessment, apportioned, computed, and assessed according to the valuation of such lands as shown by the books of the provincial assessor, or its present value as fixed by said officer in the first instance if the property does not appear of record in his books.