Practice question
An owner challenges a commercial building’s actual use and evidence-dependent classification, pays no tax, and seeks direct judicial relief solely because counsel calls the case legal. The LGU disputes occupancy and leasing facts. Which response accords with Pison’s MAIN distinction?
- A legal label does not eliminate the factual assessment issues or ordinary remedies
- Every issue argued by a lawyer is purely legal
- Disputed leasing facts can never affect RPT
- Calling the assessment unconstitutional automatically proves an exception
- The taxpayer alone determines jurisdiction by title of pleading
Legal references
- Pison v City of Iloilo GR272170 January28,2026 MAIN: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/70361 MAIN factual disputes, exhaustion and proper remedies.
- RA7160 Local Government Code: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html Sections226,231 and252.
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