AN ACT INCREASING THE TAX ON IDLE LANDS, AMENDING FOR THE PURPOSE SECTION 236 OF REPUBLIC ACT NO. 7160, OTHERWISE KNOWN AS THE LOCAL GOVERNMENT CODE OF 1991

AN ACT IMPOSING A MANDATORY AD VALOREM TAX ON IDLE LANDS AMENDING FOR THE PURPOSE SECTIONS 236, 237, AND 273 OF REPUBLIC ACT NO. 7160, OTHERWISE KNOWN AS 'THE LOCAL GOVERNMENT CODE OF 1991,' AND APPROPRIATING FUNDS COLLECTED THEREFROM EXCLUSIVELY FOR THE PURPOSE OF PROVIDING FREE ACCESS TO PUBLIC HEALTH