Section 84
SEC. 84. Assessment by direction of the President.&mdashWhen the President of the Philippines shall so direct it, the City Council of the City of Cebu, as an agency of the National Government shall provide, by means of an ordinance, for the levying and collection by special assessments of the real estate within the district or section of the City of Cebu especially benefited, of the cost or a part thereof to be determined by the President, of laying out, opening, constructing, straightening, widening, extending, grading, paving, curbing, walling, deepening, or otherwise establishing, repairing, enlarging, or improving national roads in the City of Cebu, including the cost of acquiring the necessary land and improvements therein. Within the meaning of this section, all real estate comprised within the district or section benefited, except lands or buildings owned by the Republic of the Philippines, or of the Province and City of Cebu, 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 City Assessor, or its present value 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.