Practice question
A private owner claims exemption for parts of a property allegedly used exclusively for charitable services, but the LGU disputes the actual uses and evidence shows possible commercial leasing. The owner says that using the word exemption necessarily creates a pure legal challenge and removes payment-under-protest requirements. Which answer is best?
- Every exemption claim is automatically purely legal
- Every property of a private charity is automatically exempt
- The factual use dispute cannot be avoided by labeling the claim an exemption; the applicable administrative process and payment-under-protest rule must be observed
- The treasurer may decide the case without considering any evidence
- An exemption assertion alone permanently stops collection
Legal references
- RA7160, Sections22(c),192,206,226,231,252–253 and276–277: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
- Pisón v. City of Iloilo, GR272170, January28 2026, main decision: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/70361
- National Power Corp. v. Provincial Government of Bulacan, GR207140, January30 2023, main decision: https://lawphil.net/judjuris/juri2023/jan2023/gr_207140_2023.html
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