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Philippine Bar review · Question

Practice question: Appeal to Central Board of Assessment Appeals

Multiple Choice Easy Jurisprudence

Practice question

Which dissatisfied participant is expressly included among those who may appeal the LBAA decision under section 229(c)?
  1. Only the mayor’s political party
  2. Only a neighbor without legal interest
  3. Only the property’s tenant regardless of interest
  4. The assessor, as well as the owner or person with legal interest
  5. Only the national tax commissioner

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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