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Philippine Bar review · Question

Practice question: Effect of Payment of Taxes

Essay Medium Jurisprudence

Practice question

Explain why filing an appeal against an assessor’s property valuation does not itself relieve the owner from collection of the assessed RPT.

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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