Practice question
Under LGC Section 183, may an LGU enforce collection of delinquent local taxes, fees, charges or other revenues through civil action?
- No, judicial collection is always forbidden
- Yes, in a court of competent jurisdiction under the provision
- Only by a private creditor's election
- Only through a criminal conviction of the taxpayer
- Only by publication in social media
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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