Collection

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1. Under Section 246, when does real property tax for a year accrue? Multiple Choice Easy
2. Under Section 250, into how many equal installments may basic real property tax and the additional SEF tax be paid with… Multiple Choice Easy
3. Section 251 permits a sanggunian to grant an advance-payment discount not exceeding what percentage of annual basic and… Multiple Choice Easy
4. A property owner elects the ordinary Section 250 four-installment schedule. No special extension applies. When is the s… Multiple Choice Medium
5. An owner tenders a real-property tax payment while enforceable prior-year delinquencies, interest and penalties remain.… Multiple Choice Medium
6. An owner pays early and demands a 20% discount even though the sanggunian has granted no discount and no other applicab… Multiple Choice Hard
7. A lender holds a mortgage over taxable land. The current real property tax has accrued and remains unpaid; no exemption… Multiple Choice Hard
8. Distinguish the annual accrual date of real property tax from the four ordinary installment deadlines for basic and SEF… Essay Medium
9. An owner owes valid prior-year real-property tax delinquencies and also tenders money for the current year. Explain Sec… Essay Medium
10. Explain the scope of the Section 251 advance-payment discount power and why the statutory ceiling is not itself a unive… Essay Medium
11. Who ordinarily bears responsibility for collecting real property tax, interest and related expenses under Section247? Multiple Choice Easy
12. Before a barangay treasurer is deputized to collect RPT under Section247, what condition must be met? Multiple Choice Easy