Practice question
A taxpayer argues that uniform classification means every parcel in an LGU must have an identical peso valuation even when market conditions, location and actual uses differ. The assessor instead proposes uniform lawful categories and equitable valuation using the applicable valuation framework. Which is correct?
- The taxpayer is correct because uniformity abolishes valuation differences.
- Uniform classification does not require identical values for materially different properties.
- The assessor must ignore actual use in every case.
- The taxpayer may set every parcel's value unilaterally.
- Equity requires all properties to be valued at zero.
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
Answer this question in flashcards to review your response and continue practicing.