Practice question
A proposed SMV is remanded because it does not comply with specified PVS standards. The Secretary supplies a written explanation but then also orders a politically preferred value unrelated to standards compliance, asserting unlimited control over the schedule's contents. Which analysis follows Section 16?
- The Secretary may freely select any value for political reasons
- A standards-based remand is authorized, but the Act expressly denies the Secretary control over the SMV's content
- The Secretary can never identify noncompliance
- A remand permanently exempts every property
- The assessor may ignore every PVS requirement
Legal references
- RA12001, Sections13–18 and38: https://lawphil.net/statutes/repacts/ra2024/ra_12001_2024.html
- RA12001 IRR: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/2/101194
- Pisón v. City of Iloilo, GR272170, January28 2026, main decision: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/70361
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