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Philippine Bar review · Question

Practice question: Appeal to Local Board of Assessment Appeals

Multiple Choice Hard

Practice question

During a properly filed valuation appeal, the Board orders production of comparable-sale records through subpoena duces tecum. A custodian insists the LBAA has no power to require documents because it is not a regular court. Which is correct?
  1. Section229(b) expressly grants subpoena and subpoena duces tecum powers
  2. Only the owner can request evidence and must be obeyed without process
  3. Noncourt status necessarily eliminates every statutory evidence power
  4. All documents must be excluded from administrative proceedings
  5. The Board may decide only by visual estimate

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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