Practice question
An assessor submits the annual roll of newly assessed and reassessed properties only in February of the succeeding year and calls this compliance with Section248’s ordinary deadline. Which is correct?
- The ordinary deadline is on or before December31 of each year
- February is always the statutory deadline
- The roll is unnecessary whenever tax is collectible
- Only a private broker prepares the roll
- The roll must omit reassessed property
Legal references
- RA7160 Local Government Code: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html Sections247–249,254–255.
- RA12001 Real Property Valuation and Assessment Reform Act: https://lawphil.net/statutes/repacts/ra2024/ra_12001_2024.html Section30, qualifying amnesty limits.
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