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Philippine Bar review · Question

Practice question: Appeal to Local Board of Assessment Appeals

Multiple Choice Easy

Practice question

What evidentiary standard does Section229(a) prescribe for an LBAA decision after hearing?
  1. Substantial evidence
  2. Proof beyond reasonable doubt in every valuation appeal
  3. A coin toss
  4. The owner’s unsupported preference alone
  5. Unanimous neighborhood approval

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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