Section 42Omnibus Election Code of the Philippines (Batas Pambansa Blg. 881), Sec. 42

Polling places. - (1) The chairman of the board of election tellers shall designate the public school or any other public building within the barangay to be used as polling place in case the barangay has one election precinct. (2) For barangays with two or more election precincts the chairman of the board of canvassers shall designate the public school or any other public building to be used as polling place.

In case there is no public school or other public building that can be used as polling places, other appropriate private buildings may be designated: Provided, That such buildings are not owned or occupied or possessed by any incumbent elective public official or candidate, or his relative within the fourth civil degree of consanguinity or affinity. The polling place shall be centrally located as possible, always taking into consideration the convenience and safety of the voters.