RA 7160 (Local Government Code of 1991) Section 232

Power to Levy Real Property Tax.

Section 232

SECTION 232. Power to Levy Real Property Tax. - A province or city or a municipality within the Metropolitan Manila Area my levy an annual ad valorem tax on real property such as land, building, machinery, and other improvement not hereinafter specifically exempted.

Read the full instrument → · Open the chapter this section belongs to: CHAPTER 4. - Imposition of Real Property Tax →

Other provisions in CHAPTER 4. - Imposition of Real Property Tax

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationRA 7160 (Local Government Code of 1991) Section 232 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

Continue your research

RA 7160 (Local Government Code of 1991), full textChapter navigation and full text, so you can read this section in contextPhilippines legislation Philippine Laws by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year CHAPTER 4. - Imposition of Real Property Tax — read this in contextThe surrounding text of the act in order, so you can see what comes before and afterChapters and sections