Practice question
A city seeks to auction operational assets to collect a disputed business tax. The taxpayer properly and timely pursued the section 195 protest and court appeal, and seeks an injunction after notice and hearing, showing a clear right and serious imminent harm. The city argues that NIRC section 218 absolutely removes the court’s power to consider relief. Which is most accurate?
- The city’s argument necessarily defeats the application
- An injunction must issue without examining evidence
- The asserted NIRC bar is inapplicable; the court must evaluate the local-tax application under the governing requirements
- The case must be treated as an RPT valuation appeal solely because assets are involved
- The taxpayer’s timely challenge automatically cancels the tax
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.