Practice question
An LGU holds a final, enforceable local business-tax delinquency. It files a timely collection suit and, complying with statutory safeguards, also levies the delinquent taxpayer’s land. The taxpayer argues that land can be levied only for real property tax. Which is correct?
- Section 174 permits levy on real property for the business-tax delinquency, subject to applicable procedure
- Only RPT can ever be collected through levy on land
- Filing suit extinguishes the tax
- All land is immune from local collection
- Levy transfers the debt to the Register of Deeds
Legal references
- https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html — RA 7160, sections 172–185 and 194
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