Practice question
An owner argues that valuation evidence makes an assessment excessive and asks the LBAA to inspect the property. Does the Board have relevant fact-finding powers?
- No, it may only read newspaper reports
- No, it can never receive evidence
- No, only the assessor can observe the property
- No, all proceedings are criminal
- Yes, section 229 includes ocular inspection and other evidence-gathering powers
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
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