Power to levy special assessments for certain Purposes.
Section 37
SEC. 37. Power to levy special assessments for certain Purposes. - The municipal council may, by ordinance duly approved, provide for the levying and collection, by special assessments, of the real estate comprised within the district or section of the municipality specially 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, water mains, water courses, esteros, canals, drains aid sewers, including the cost of acquiring the necessary land. All the real estate comprised within the district benefited, except lands or buildings owned by the United States of Anerica, the Commonwealth of the Philippines, shall be subject to the payment of the special assessnen based upon the valuation of such real estate, as shown by the books of the treasurer-assessor of the municipality, 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.