Practice question
A property owner perfects a CBAA appeal but announces it will stop all payment solely because the case has reached the Central Board. No separate stay or statutory exception exists. Which response follows Section231?
- The further assessment appeal does not by itself suspend collection; final outcome may require adjustment
- Only LBAA appeals preserve collection but CBAA appeals automatically cancel it
- Filing always extinguishes the lien
- The owner may substitute a private promise for statutory payment
- The Central Board’s receipt finally establishes exemption
Legal references
- RA7160 Local Government Code: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html Section231.
- Consolidated and Revised Rules of Procedure before LBAA and CBAA, RuleVII: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/7/93856 RuleVII assessment appeal procedure.
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