Practice question
Two comparable parcels in the same LGU have the same established actual use and relevant classification facts. An assessor applies different classification rules solely because one owner is a personal friend. Which principle is violated?
- The rule that every property has the same market value
- The rule that ownership determines all actual use
- A rule permitting personal favors in assessment
- A rule requiring every parcel to be exempt
- Uniform classification within the LGU and equitable appraisal and assessment
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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