Practice question
An owner receives written assessment notice and files a sworn, adequately supported LBAA petition forty days later challenging comparable-sale data used by the assessor. No special timing issue exists. Is the filing within section 226’s period?
- No, all LBAA appeals must be filed within ten days
- No, only the mayor may appeal
- No, valuation is never appealable
- Yes, forty days is within sixty days from receipt
- Yes, because there is no deadline
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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