Practice question
A taxpayer timely appeals a local tax ordinance to the Secretary of Justice. Explain the Section187 appeal periods and why the appeal itself is not an automatic collection stay.
Legal references
- Local Government Code RA7160: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html Sections187–188 and190.
- Pison v. City of Iloilo, GR272170, January28 2026, Gaerlan ENBANC MAIN: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/18/70361 MAIN factual validity questions, exhaustion and hierarchy.
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