Special levy by local governments.
Section 47
SEC. 47. Special levy by local governments.—The provincial, city, municipal boards or councils may, by ordinance, provide for the imposition and collection of a special levy on the lands comprised within the province, city or municipality or parts thereof especially benefited by the laying out, opening, construction, straightening, widening, 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, decks, levees, reservoirs, waterworks, water courses, esteros, canals, drains, and sewers: Provided, however, That the special levy herein authorized shall correspond only to a part not exceeding sixty per cent of the costs of said improvements or infrastructures financed by the province, city or municipality, as the case may be, including the costs of acquiring-land and such other real property in connection therewith. Within the meaning of this Section, all lands comprised within the district benefited, except lands exempt from the real property tax under Section forty hereof, shall be subject to the payment of the special levy.