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Philippine Bar review · Question

Practice question: Appeal to Local Board of Assessment Appeals

Multiple Choice Medium

Practice question

An LBAA decides a valuation appeal solely by choosing the owner’s requested number, despite no relevant support in the record. Is technical procedural flexibility enough to justify it?
  1. No; the decision still must rest on substantial evidence
  2. Yes, flexibility eliminates every evidentiary requirement
  3. Yes, the owner always sets the binding value
  4. Yes, a hearing makes evidence unnecessary
  5. Yes, the Board may use chance instead of reasons

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.

Answer this question in flashcards to review your response and continue practicing.