Practice question
An RTC decides a case involving an LGU's tax collection in its original jurisdiction. The losing party proposes an ordinary appeal to the CA solely because the case is civil, disregarding the special tax appellate law. Which general route does RA 9282 identify?
- Every civil case must go to the CA regardless of statute
- Every local-tax case ends in the RTC
- Only the mayor may review the judgment
- The CTA has the statutory appellate jurisdiction over RTC decisions in local-tax cases, subject to the applicable procedure
- The original collector may reverse the court
Legal references
- RA7160, Sections183,194 and256: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
- RA9282 amending RA1125, Sections7,11 and18–19: https://lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html
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