A city (lungsod, sometimes siyudad, in
Filipino and
Tagalog) is a tier of local government in the
Philippines. Cities are in the same hierarchical level as
municipalities, but under the Local Government Code of 1991, cities are given special treatment in terms of bigger share from the internal revenue allotment (IRA) which forms part of the city's budget. Cities, like municipalities, are composed of
barangays and are governed by elective officials such as Mayor as Local Chief Executive, Vice-Mayor, and councilors as well as appointive officials heading the different local offices under them.
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