Practice question
An owner loses a factual assessment appeal before the LBAA, bypasses the CBAA and asks the Supreme Court to reweigh comparable sales and expert appraisals. The owner says the amount involved makes the CBAA stage unnecessary. Which response is most consistent with the statutory route and Pisón?
- Large amounts automatically remove administrative jurisdiction
- The Supreme Court must conduct the first expert hearing
- The owner may select any forum without procedural limits
- The ordinary CBAA appeal and applicable judicial-review route should be observed; the amount alone does not justify bypass
- The assessor’s evidence is forever immune from review
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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