Practice question
An owner pays an RPT assessment, obtains the “paid under protest” annotation, and files a written valuation protest with the proper treasurer twenty days later. Is the protest late under section 252 solely because twenty days elapsed?
- No, twenty days is within the thirty-day written-protest period
- Yes, the period is only one day
- Yes, payment destroys every right to protest
- Yes, only the mayor may protest
- Yes, a protest must precede every payment
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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