Practice question
An owner pays under protest and files a written protest with the proper treasurer. Sixty days pass without decision. The owner insists administrative silence finally grants a refund and authorizes personal withdrawal of the trust fund. Which is correct?
- Silence opens the referenced statutory remedies; it is not an automatic favorable merits decision
- The taxpayer owns the treasury cash drawer
- Every undecided protest is conclusively granted
- The treasurer’s inaction makes all future RPT exempt
- The owner can ignore every assessment-appeal procedure
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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