Toll – for use of properties

Special assessment – levied on property for special circs

• Only on land

Can tp refuse to pay saying that benefits they get from govt is not commensurate to taxes paid.

Congress can grant exemptions from LGU imposed taxes.

Purpose of granting taxation power of LGUs in consti is to promote local autonomy.

Power to condone LGU taxes not given to congress unless there’s a calamity

Congress cannot exemt from RPT

Congress can condone RPT

Who exercises power of tax in LGU? Local leg body