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Philippine Bar review · Question

Practice question: Appeal to Local Board of Assessment Appeals

Essay Medium

Practice question

An LBAA decision is delivered only to the assessor. Identify the statutory furnishing duty and explain why the owner is also a required recipient.

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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