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Philippine Bar review · Question

Practice question: Requisites of a Valid Tax

Essay Medium Jurisprudence

Practice question

In a Pison-type challenge, the parties dispute whether hearings were genuine and whether property valuations are excessive. Why does a claim of constitutional invalidity not automatically make every issue purely legal or permit direct resort to the Supreme Court?

Legal references

  • Pison v. City of Iloilo, GR272170, January28 2026, Gaerlan ENBANC MAIN: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/18/70361 MAIN discussion of sham hearings, valuation evidence and administrative remedies.

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