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Philippine Bar review · Question

Practice question: Appeal to Local Board of Assessment Appeals

Multiple Choice Medium

Practice question

After an LBAA decision, only the assessor is furnished a copy; the property owner receives none. Which duty under Section229(c) is implicated?
  1. The Board secretary must furnish the owner or legally interested person and the assessor with the decision
  2. Only the winning side receives decisions
  3. The owner must learn the result from newspaper rumors
  4. The assessor’s copy automatically substitutes for every other service
  5. No participant is entitled to a copy

Legal references

  • RA7160 Local Government Code: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html Sections227–229 and231.
  • RA12001 Real Property Valuation and Assessment Reform Act: https://lawphil.net/statutes/repacts/ra2024/ra_12001_2024.html Sections14,35 and38; consistent LGC appeal provisions retained.

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