Practice question
If a local treasurer finds a Section195 protest partly meritorious, what disposition does the statute contemplate?
- A notice partially cancelling the assessment
- Mandatory rejection of every part because one part remains due
- Automatic cancellation of all unrelated taxes
- Transfer of the protest to the taxpayer’s bank
- Secretly changing the ledger without a notice
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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