1. Powers

Four categories of Powers Exercised by LGUs:

• Powers expressly granted
• Powers necessarily implied therefrom
• Powers necessary, appropriate, or incidental for efficient and effective governance
• Powers essential to the promotion of the general welfare

Matter of Right

If the applicant for exemption meets the income and property requirements under Section 21 of Rule 141, then the grant of the application is mandatory and is a matter of right. If those requirements are not met, indigency is assessed under Rule 3, Section 21. Algura referred to Rule 141, Section 19 as numbered at the time of the decision; current Section 19 concerns the victim-compensation fee. (Algura v. The Local Government Unit of the City of Naga G.R. No. 150135, Oct. 30, 2006)

Taxing Power

Each local government unit shall have the power to create its own sources of revenues and levy taxes, fees and charges subject to such guidelines and limitations as the Congress may provide, consistent with the basic policy of local autonomy. Such taxes, fees, and charges shall accrue exclusively to the local governments.

Permanent Closure

General Rule: A property permanently withdrawn from public use may be used or conveyed for any purpose for which other real property belonging to the local government unit concerned may be lawfully used or conveyed.

Exception: No freedom park shall be closed permanently without provision for its transfer or relocation to a new site.

Power to enact or repeal an ordinance, or to issue a resolution

General Rule: The local chief executive has to approve the ordinance enacted by the Council.

Exception: When the local chief executive is the Punong Barangay because he is already a member of the Sangguniang Barangay.

The Liga ng mga Barangay cannot exercise legislative powers because it is not a local government unit and its primary purpose is to determine representation of the liga in the Sanggunians to ventilate, articulate and crystallize issues affecting barangay government administration, and to secure solutions for them through proper and legal means. (Joelbito-Onon v. Judge Nelia Yap Fernandez, G.R. No. 139813, Oct. 28, 2002).

Non-exclusive grounds for temporary vacancy

• Leave of absence
• Travel abroad
• Suspension from office

General Rule: If the position of governor, mayor, or punong barangay becomes temporarily vacant, the vice-governor, vice-mayor, or highest-ranking sangguniang barangay member, respectively, will automatically exercise the powers and perform the duties and functions of the local chief executive concerned.

Exception: He cannot exercise the power to appoint, suspend or dismiss employees.

Exception to the Exception: If the period of temporary incapacity exceeds 30 working days.