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Philippine Bar review · Question

Practice question: Appeal to Central Board of Assessment Appeals

Multiple Choice Easy Jurisprudence

Practice question

Which declaration must accompany the memorandum of appeal under RuleVII Section2?
  1. A certificate of non-forum shopping
  2. A declaration that no evidence will ever be needed
  3. A promise to accept every future assessment
  4. An affidavit that the owner dislikes the tax
  5. A certificate of political affiliation

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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