Practice question
How must the protested tax or portion be held under Section252(b)?
- In trust by the treasurer concerned
- As the treasurer’s personal income
- As a private gift to the assessor
- As an unrecorded campaign fund
- As an unconditional dividend to officials
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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