MANAGING VACANT LANDS WITHIN CENTRAL BUSINESS DISTRICTS: IMPLICATIONS OF IMPLEMENTING IDLE LAND TAXATION

Abstract

The horizontal expansion of the Philippine cities such as Davao City has resulted in the neglect of the original business district. This expansion usually results in the proliferation of idle lands within the central business district (CBD) and overextension of public infrastructures and services in the outlying areas. Development controls like the idle land tax are listed as options of local government units but are underutilized. There is a need to assess its implication on the operations of the local government unit and the urban environment.