Practice question
An assessment contains two separate deficiency components. The treasurer accepts the protest against the first but finds the second correct. Does Section195 force an all-or-nothing result?
- No; the treasurer may cancel in part and deny in part with notice
- Yes, both must stand
- Yes, both must automatically fall
- Yes, the taxpayer must abandon both
- Yes, partial review is prohibited
Legal references
- RA7160 Local Government Code: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html Section195, assessment contents and disposition.
- China Banking v City Treasurer GR204117 July1,2015 MAIN: https://lawphil.net/judjuris/juri2015/jul2015/gr_204117_2015.html MAIN validity of protest and reckoning from first effective letter.
- NPC v Municipality of Sual GR226716 July10,2023 MAIN: https://lawphil.net/judjuris/juri2023/jul2023/gr_226716_2023.html MAIN pure-question-of-law exhaustion exception.
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