Practice question
A city assessed a business tax within time. Before the collection period expired, a competent court issued a binding order legally preventing collection for eight months; no collection was attempted in violation of that order. The city sues four years and ten months after assessment plus those eight suspended months. Disregard calendar-computation disputes and assume exactly four years and ten months of unsuspended time. Is mere passage of more than five calendar years decisive?
- No; the legally prevented interval is excluded through statutory suspension
- Yes, legal restraints can never affect collection prescription
- Yes, because suspension destroys the original assessment
- Yes, because court orders always count against the city
- No, because local taxes never prescribe
Legal references
- RA7160 Local Government Code: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html Section194(d), suspension of prescription.
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