TAXATION - REAL PROPERTY Tax (Amilyar) - LOCAL Taxation - Dean Joe-Santos B. Bisquera

The REAL PROPERTY Tax is extensively discussed in Uploaded Powerpoint Slides, dedicated to the 81 Provincial Governors, their Vice-Governors and their Provincial Board and to the 122 City Mayor, their Vice-Mayors and their City Council as well as to the Municipalities in Metro Manila to allow them a simple, "layman's" understanding of the Real Property Tax. This YouTube Upload is part of the ON-LINE LAW Curriculum for the UM Law Students to start learning under the Covid-19 Pandemic created Legal Education Process, now on its 7 YouTube Upload in the areas of Mercantile Law - Transportation and Banking and Taxation.
This REAL PROPERTY Tax YouTube Uploaded Package includes the Concept of Real Property, the Classes of Real Property, what is Assessed Value of the Taxable Property in relation to Fair Market Value, what is the Assessment Level and who determines the same, the range of Assessment Values for Land, Improvements and Machinery, including MOVABLE Machinery that become part of the Real Property Taxable Base, the EXEMPTIONS to Real Property Tax by reason of OWNERSHIP, CHARACTER of the Owner/User and the USAGE of the Property which otherwise was taxable, Emphasis is place that ACTUAL USE becomes the basis of imposing Real Property Taxes not necessarily on the Owner but the Actual User of the taxed property.