No. The property is exempt from real property tax by virtue of the beneficial use thereof by the Tibetan monks for their religious rituals and…

The question

No. The property is exempt from real property tax by virtue of the beneficial use thereof by the Tibetan monks for their religious rituals and ceremonies. A property that is actually, directly and exclusively used for religious purposes is exempt from real property tax. The test of exemption from the tax is not ownership but the beneficial use of the property. A municipality may levy an annual ad valorem tax on real property such as land, building, machinery, and other improvement only if: (2011 Bar Question)

1. A.the real property is within the Metropolitan Manila Area.
2. B.the real property is located in the municipality.
3. C.the DILG authorizes it to do so.
4. D.the power is delegated to it by the province.

This question has not been answered yet.