Practice question
A treasurer treats all paid RPT as irrevocably accepted even after a competent authority establishes error and adjustment. Explain why Section 253 requires a more precise analysis, including the timing and proper claim.
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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