Practice question
A taxpayer contests an assessment because the assessor allegedly measured a building incorrectly and used unsupported comparable values. The taxpayer calls the case a pure question of law to avoid paying under protest. Does the label establish the exception?
- Yes, the taxpayer's label controls
- Yes, all valuation disputes are purely legal
- Yes, no evidence is needed to measure a building
- No; the stated correctness and valuation issues are factual, so merely relabeling them does not avoid the applicable administrative and payment requirements
- No, because real-property assessments are never reviewable
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
Answer this question in flashcards to review your response and continue practicing.