Answer First
Primary Text
(A) The rule of taxation shall be uniform and equitable. The Cordillera Assembly shall evolve a progressive system of taxation.
(B) Charitable institutions, churches, parsonages or convents appurtenant thereto, mosques and temples, non-profit cemeteries, and all lands, buildings and improvements actually, directly and exclusively used for religious or charitable purposes shall be exempt from taxation.
Use With Care
Definitions and exceptions often appear before or after this text.
Court decisions may interpret, limit, or apply this provision.
Confirm amendment, repeal, effectivity, and official publication.