Practice question
Under LGC Section 252(a), what is the general prerequisite before a real-property-tax protest is entertained?
- The taxpayer first pays the tax
- The taxpayer publishes a newspaper advertisement
- The taxpayer obtains the mayor's personal friendship
- The assessor signs a private loan
- The taxpayer destroys the assessment notice
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.