Practice question
The LBAA reduces a parcel’s assessed valuation. The city assessor receives the decision and appeals to the CBAA twenty days later. Assuming the prescribed requirements are met, is the appeal barred solely because the assessor filed it?
- Yes, only the property owner may ever appeal
- Yes, a reduction is automatically unreviewable
- Yes, all government appeals are prohibited
- Yes, the mayor must be the appellant
- No, section 229(c) expressly allows a dissatisfied assessor to appeal
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
Answer this question in flashcards to review your response and continue practicing.