Practice question
After denial of the timely first reconsideration motion in a covered RTC local-tax case, a party files a second motion raising new arguments and later counts sixty days only from that second denial. No recognized exception or authorized special effect is established. What follows from the ordinary rule applied in Magno?
- New arguments in the second motion do not automatically restart the certiorari period.
- Every new argument permits endless automatic restarts.
- The first denial can never matter.
- Second motions always guarantee indefinite tolling.
- Only the tax amount determines the petition deadline.
Legal references
- City of Manila v. Grecia-Cuerdo, G.R.175723, February4,2014, EN BANC MAIN: https://lawphil.net/judjuris/juri2014/feb2014/gr_175723_2014.html
- Rule65 Section4 as applied in Manila Electric Co. v. N.E. Magno Construction, G.R.208181, August31,2016, MAIN: https://lawphil.net/judjuris/juri2016/aug2016/gr_208181_2016.html
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