Practice question
An owner tenders a real-property tax payment while enforceable prior-year delinquencies, interest and penalties remain. No amnesty, adjustment or relief applies. Under Section 250, can the owner insist that all payment be credited first to the current year?
- Yes, because the owner's preference overrides the statute.
- Yes, because prior-year liabilities vanish each January.
- Yes, because the current year always has priority.
- No, because current taxes can never be paid.
- No. Payment is first applied to prior-year delinquencies, interest and penalties.
Legal references
- RA 7160, Sections 246–251; https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
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