Practice question
After the CBAA decides an assessment appeal, a party argues that the LGC phrase “final and executory” means that no judicial review is legally possible. Under RA 9282, which is correct?
- The phrase eliminates every judicial remedy
- The CBAA is subordinate to the mayor on appeal
- CBAA decisions are subject to the CTA’s statutory appellate review, ordinarily by the CTA en banc under the prescribed procedure
- Only the provincial prosecutor may review the merits
- The dispute must restart before the original assessor
Legal references
- https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html — RA 7160, sections 226–231 and 252
- https://lawphil.net/statutes/repacts/ra2024/ra_12001_2024.html — RA 12001, sections 14, 35 and 38
- https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/70361 — Pisón v. City of Iloilo, G.R. No. 272170, January 28, 2026, main opinion
- https://lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html — RA 9282, sections 7 and 9, CTA review of CBAA decisions
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