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rpt f200m All real property, whether taxable or exempt, shall be appraised at the current and fair market value prevailing in the locality where the property is situated. The Department of Finance shall promulgate the necessary rules and regulations for the classification, appraisal, and assessment of real property pursuant to the provisions of this Code

rpt qq1221 By type of imposition, Php 97.75 Billion or 44 percent of the local revenue target will come from local business tax LBT and other taxes, Php 76.03 Billion or 34 percent from real property tax RPT and special education fund, Php29.76 Billion or 13 percent from regulatory fees and user charges, and Php20.35 Billion or 9 percent from receipts