ABSTRACT
The implementation of Republic Act (RA) No. 7160, known as the 1991 Local Government Code (LGC), gave high hopes, among others, of improved financial resources for local government units (LGUs) in the country. The Code, which integrated all laws related to the administration of the province, city, municipality and barangay (barrio), expanded the powers of the elected officials for each LGU, and revolutionized the operations for all departments delivering the basic and essential services including the administration of real property assessment RA No. 7160 had been considered as central to the political program under the administration which overthrew martial law in the Philippines. It became the law to 'free the local government units from the total grip of an overly centralized government which left our LGUs with very little room for decision-making'. Powers and resources were devolved to the LGUs from central government, aimed to facilitate development in the countryside.
