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Philippine Bar review · Question

Practice question: Collection

Multiple Choice Easy

Practice question

Who pays the premium on the deputized barangay treasurer’s Section247 collection bond?
  1. The city or municipal government concerned
  2. The judge personally
  3. Every taxpayer through a separate private fee to the collector
  4. The barangay treasurer’s family as a statutory requirement
  5. The Register of Deeds personally

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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