Practice question
An LGU files an RPT civil collection action six years after the tax became due. No fraud, suspension, prior timely action or saving circumstance exists. It invokes a fresh reminder. What follows Section270?
- The reminder does not itself revive the expired collection period
- Every reminder creates a new five years
- A court suit is never subject to prescription
- RPT is always collectible forever
- The owner must concede because the suit is civil
Legal references
- RA7160 Local Government Code: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html Sections174,266 and270.
- RA9282 amending RA1125: https://lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html Section7, national collection versus local tax appellate jurisdiction.
Answer this question in flashcards to review your response and continue practicing.