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Philippine Bar review · Question

Practice question: Payment Under Protest; Exceptions

Essay Medium Jurisprudence

Practice question

An owner timely pursues assessment review while the LGU continues collection. Explain Section231’s rule and how it preserves the possibility of later relief.

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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