Practice question
Two owners seek relief. A disputes market value using competing appraisals. B raises a stipulated pure statutory-construction issue about the assessor’s legal authority, requiring no factual valuation inquiry. Which statement best reflects Pisón’s main opinion?
- Both disputes must always be treated as identical factual valuation cases
- B may always proceed directly to the Supreme Court regardless of hierarchy
- A’s factual dispute disappears if called constitutional
- The applicable remedy depends on the actual issues; factual valuation requires the administrative route, while pure legal questions may justify judicial resort subject to proper forum and procedure
- Neither owner may ever seek judicial review
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
Answer this question in flashcards to review your response and continue practicing.