Practice question
A taxpayer proves a timely Section 253 claim for an established reduction. The treasurer argues the claim can never include interest merely because the original payment was compulsory. Which statutory point answers that categorical exclusion?
- Only voluntary gifts to an LGU may ever be refunded.
- Interest is expressly deleted from Section 253.
- Compulsory payment automatically validates every assessment.
- The taxpayer's entire property value is automatically refundable.
- Section 253 expressly covers taxes and interests in the stated refund-or-credit framework.
Legal references
- RA7160, LGC Sections139,145-146,150,157-163 and252-253: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
- NFA v. City Government of Tagum, G.R.261472, May21,2024, EN BANC MAIN decision, realty-tax remedies: https://lawphil.net/judjuris/juri2024/may2024/gr_261472_2024.html
- RA12001, Real Property Valuation and Assessment Reform Act: https://lawphil.net/statutes/repacts/ra2024/ra_12001_2024.html
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