Practice question
A business timely challenges a city tax but submits no evidence of a clear legal right or urgent necessity to prevent serious damage. It says that the LGC’s lack of an express prohibition alone entitles it to a preliminary injunction. Is that correct?
- No. Absence of a statutory bar does not establish the Rule 58 requisites
- Yes, all disputed local taxes must be frozen
- Yes, a bare allegation replaces evidence
- Yes, Rule 58 applies only to national taxes
- Yes, public revenue is irrelevant
Legal references
- https://lawphil.net/judjuris/juri2010/jun2010/gr_166134_2010.html — Angeles City v. Angeles Electric Corporation, G.R. No. 166134, June 29, 2010, local-tax injunction and Rule 58
- https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html — RA 7160, sections 187 and 195
- https://lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html — RA 9282, section 9 amending RA 1125 section 11
Answer this question in flashcards to review your response and continue practicing.