Practice question
A2026 publiciana concerns land not declared for taxation. The applicable adjacent-lot assessed-value method properly establishes PHP350,000, and no special rule applies. Which original level follows?
- Automatically the RTC because no declaration exists.
- Originally the Court of Appeals.
- Originally the Supreme Court in every case.
- No court because all undeclared land is ownerless.
- The proper first-level court.
Legal references
- RA11576 Sections1-2, current assessed-value allocation: https://lawphil.net/statutes/repacts/ra2021/ra_11576_2021.html
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