Power to levy special assessment for certain purposes.
Section 68
SEC. 68. Power to levy special assessment for certain purposes.— The Municipal Board may, by ordinance, provide for the levying and collection, by special assessment of the land comprised within the district or section of the city specially benefited, or 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 improving public avenues, roads, streets, alleys, sidewalks, parks, docks, plazas, bridges, landing places, wharves, piers, levees, waterworks, water mains, water course, esteros, reservoirs, canals, drains and sewers, including the cost of acquiring the necessary land and public improvements thereon, as herein provided. In case of national public works, the Municipal Board, as an agency of the National Government shall, when the President of the Philippines so directs it, provide for the levying and collection by special assessment of the lands within the section or district of the city specially 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, or deepening, or otherwise repairing, enlarging, or improving national roads, and other national public works within the city, including the cost of acquiring the necessary land improvements thereon.