Practice question
A taxpayer files an ordinary assessment appeal and assumes that this alone suspends payment. No separate lawful stay or exception exists. What does Section231 provide?
- The appeal does not suspend collection, without prejudice to adjustment after final outcome
- Every appeal permanently cancels the tax
- Collection stops automatically until the owner consents
- Only the taxpayer may decide whether the assessment operates
- The assessor must abandon every appealed assessment
Legal references
- RA7160 Local Government Code: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html Sections231,252–253.
- Pison v City of Iloilo GR272170 January28,2026 MAIN: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/70361 MAIN distinction between factual assessment disputes and legal authority.
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