Practice question
Under LGC253, what form does a claim for repayment or credit after the specified illegal or erroneous assessment reduction take?
- A written claim filed with the provincial or city treasurer.
- Only an informal social-media comment.
- Only an oral request to the property's private broker.
- A direct invoice to a competing taxpayer.
- No claim can ever be made after any payment.
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
Answer this question in flashcards to review your response and continue practicing.