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Philippine Bar review · Question

Practice question: Payment Under Protest; Exceptions

Multiple Choice Easy Jurisprudence

Practice question

After denial or lapse of the Section252 decision period, which statutory remedies does subsection(d) reference?
  1. Those in Chapter3, TitleII, BookII of the LGC
  2. Only a complaint to the taxpayer’s bank
  3. Automatic direct appeal to a private appraiser
  4. A new election for local officials
  5. An oral request to an auction spectator

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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