Practice question
Where may a property owner initially appeal the assessor’s factual valuation of the property under LGC section 226?
- Local Board of Assessment Appeals
- Commission on Elections
- Civil Service Commission
- Office of the Ombudsman as a valuation tribunal
- Court of Appeals as the initial fact-finder
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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