Practice question
Which filing does section 226 prescribe for an LBAA assessment appeal?
- An unsigned anonymous message
- Only an oral objection to a cashier
- A petition under oath with tax declarations and supporting affidavits or documents
- Only a request for a campaign promise
- An automatic appeal requiring no filing
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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