Power to levy and appropriate taxes.

(1) Local governments shall have power to levy, charge, collect and appropriate fees and taxes in accordance with any law enacted by Parliament by virtue of article 152 of this Constitution. (2) The fees and taxes to be levied, charged, collected and appropriated under clause (1) of this article shall consist of rents, rates, royalties, stamp duties, personal graduated tax, cess, fees on registration and licensing and any other fees and taxes that Parliament may prescribe. (3) No appropriation of funds by a local government shall be made unless approved in a budget by its council. (4) Parliament shall by law make provision for tax appeals in relation to taxes to which this article applies.