Practice question
A taxpayer timely protests a valid local-business-tax assessment. The local treasurer makes no decision within sixty days. The taxpayer waits another five months to sue, claiming that no written denial means the judicial clock never began. Assume no exceptional circumstance. Which conclusion follows Section 195?
- The taxpayer can wait indefinitely
- Only a written denial can ever trigger court action
- The assessment is automatically cancelled on day sixty-one
- The thirty-day court period also runs from lapse of the treasurer’s sixty-day decision period, so the stated delay defeats the ordinary timely remedy
- Every late action automatically belongs originally in the CTA
Legal references
- RA7160, Section195: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
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