Practice question
A parcel is principally used as a warehouse in a commercial enterprise, but its owner asks for residential classification solely because the owner lives elsewhere in a house. Apply the actual-use principle, assuming the warehouse use and applicable categories are established.
- The owner's home address controls every parcel.
- Every parcel owned by a resident is residential.
- The owner's preference conclusively controls.
- The parcel's established actual use governs its assessment classification.
- Classification is determined by the color of its gate.
Legal references
- RA 7160, Sections 198, 199(b) and 217; https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
- RA 12001, Sections 35 and 38 (valuation reform and interaction with the Local Government Code); https://lawphil.net/statutes/repacts/ra2024/ra_12001_2024.html
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