Practice question
Which statement reflects Section 198's rule concerning private persons?
- All taxing authority may be sold to a collector.
- The highest bidder may set all assessment rules.
- Appraisal, assessment, levy and collection of real property tax shall not be let to a private person.
- Every private owner may conclusively assess neighboring land.
- The taxpayer may choose a private official to impose the tax.
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.