ABC, Inc. owns a 950-square meter commercial lot in Quezon City. It received a notice of assessment from the City Assessor, subjecting the property to real property taxes (RPT). Believing that the assessment was erroneous, ABC, Inc. filed a protest with the City Treasurer. However, for failure to pay the RPT, the City Treasurer dismissed the protest.
(a) Was the City Treasurer correct in dismissing ABC, Inc.’s protest? Explain. (2.5%)
(b) Assuming that ABC, Inc. decides to appeal the dismissal, where should the appeal be filed? (2.5%)
Suggested answer only. Not an official answer and not legal advice.
**Answer:** Yes, the City Treasurer correctly dismissed the protest. ABC, Inc. must appeal the dismissal to the Local Board of Assessment Appeals (LBAA) of Quezon City. **Legal Basis:** Under Section 252 of the Local Government Code (LGC), payment under protest
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Quick check
Under Section 252 of the Local Government Code, what is a mandatory condition before a local treasurer can entertain a real property tax protest?
Payment under protest of the full assessed tax is a mandatory statutory prerequisite before a local treasurer can entertain a real property tax protest.
Within what period must a taxpayer appeal an adverse decision of the City Treasurer on a real property tax protest to the LBAA?
Section 226 of the Local Government Code provides that appeals to the Local Board of Assessment Appeals must be filed within sixty days from receipt of the decision or notice.
Which administrative body has original appellate jurisdiction over decisions of the Local Treasurer dismissing a real property tax protest?
The Local Board of Assessment Appeals exercises original appellate jurisdiction over real property tax assessment protests decided by local treasurers.
What annotation must be made on the tax receipt when paying real property tax under Section 252 of the Local Government Code?
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An appeal from a decision of the Local Board of Assessment Appeals (LBAA) must be brought before which administrative body?
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Learn more about these topics
1. Payment Under Protest
Under Section 252 of the Local Government Code, payment of the assessed real property tax under protest is a mandatory requirement before a local treasurer can entertain any administrative protest against a real property tax assessment. The taxpayer must pay the tax under protest at the time of payment or within thirty days thereafter, explicitly annotating the receipt with the words "paid under protest". Failure to comply with this mandatory payment under protest condition deprives the local treasurer of authority to consider the protest, rendering any un-protested assessment final and resulting in the immediate dismissal of the protest.
2. LBAA Appeal Jurisdiction
Under Section 226 of the Local Government Code, any owner or person having legal interest in property who is aggrieved by an assessment or action of the local assessor or treasurer may appeal to the Local Board of Assessment Appeals. The appeal must be filed within sixty days from the date of receipt of the written notice of assessment or denial of protest. The Local Board of Assessment Appeals possesses original appellate jurisdiction over administrative protests involving real property tax assessments. The board is required to decide the appeal within one hundred twenty days from receipt.
3. Real Property Remedies
The procedure for contesting real property tax assessments under the Local Government Code follows a strict hierarchy of administrative remedies. A taxpayer must first pay the assessed tax under protest to the local treasurer. If the treasurer denies the protest or fails to act within sixty days, the taxpayer must appeal to the Local Board of Assessment Appeals. An adverse decision by the Local Board of Assessment Appeals may subsequently be appealed to the Central Board of Assessment Appeals within thirty days. Judicial review before the Court of Tax Appeals requires exhaustion of these mandatory administrative remedies.