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Philippine Bar review · Question

Practice question: Appeal to Local Board of Assessment Appeals

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Practice question

The assessor argues that nontechnical LBAA proceedings permit a decision unsupported by the record. Explain the evidentiary limit.

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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