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Question

Real Property Taxation: Fundamental Principles, Nature

Scenario:

Mr. Santos owns a vacant lot in the Municipality of Santa Rosa. The lot has been idle for several years and Mr. Santos has not paid any real property tax on it during that period. The local government, under R.A. No. 7160 or the Local Government Code, has decided to conduct a tax mapping and reclassification of properties within their jurisdiction to ensure proper assessment and collection of real property taxes. As part of the tax mapping process, Mr. Santos received a notice that his vacant lot would be reclassified as a residential property and that he would be required to pay the corresponding real property tax.

Question:

1. Under R.A. No. 7160, explain the fundamental principles and nature of real property taxation. Discuss the power of local government units to reclassify properties for the purpose of taxation. What rights and remedies does Mr. Santos have in this situation?

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Answer