Practice question
An owner challenges only the very legal authority of the assessor to impose the disputed assessment. All material facts are stipulated and no valuation, property-use or exemption facts require determination. The claim presents a genuine pure question of law. Is payment under protest and administrative exhaustion invariably required merely because the demand is called real property tax?
- No; jurisprudence recognizes direct judicial recourse for a genuine purely legal challenge to authority, subject to the proper court and remedy
- Yes, the courts can never decide legal authority
- No, every taxpayer may skip remedies by asserting unfairness
- Yes, factual and legal disputes are always identical
- No, the assessment is automatically void without adjudication
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.