Practice question
Under RuleVII Section1 of the consolidated assessment-appeal rules, where are the Notice of Appeal and the Appeal initially filed for CBAA review?
- With the Local Board that rendered the appealed decision, with the additional Central Board filings prescribed by the rule
- Only with a private bank
- Only with the taxpayer’s realtor
- Only with the mayor’s campaign office
- Only with the auction purchaser
Legal references
- Consolidated and Revised Rules of Procedure before LBAA and CBAA, RuleVII: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/7/93856 Sections1–7,22–24.
- RA7160 Local Government Code: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html Section231.
- RA12001 Real Property Valuation and Assessment Reform Act: https://lawphil.net/statutes/repacts/ra2024/ra_12001_2024.html Sections35 and38.
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