ALL REAL PROPERTY TAX ASSESSMENT CASES (Section 229, R. A. 7160)

Section 229, paragraph C. Local Government Code of 1991

“THE OWNER OF THE PROPERTY OR THE PERSON HAVING LEGAL INTEREST THEREIN OR THE ASSESSOR WHO IS NOT SATISFIED WITH THE DECISION OF THE BOARD, MAY WITHIN THIRTY (30) DAYS AFTER RECEIPT OF THE DECISION OF SAID BOARD, APPEAL TO THE CENTRAL BOARD OF ASSESSMENT APPEALS, AS HEREIN PROVIDED, THE DECISION OF THE CENTRAL BOARD SHALL BE FINAL AND EXECUTORY.”

Claim for refund or erroneous payment of real property taxes paid under protest, (Section 252, R.A 7160)

Section 252. Payment Under Protest.

(a)

No protest shall be entertained unless the taxpayer first pays the tax. There shall be annotated on the tax receipts the words “paid under protest”. The protest in writing must be filed within thirty days (30) from payment of the tax to the provincial, city treasurer or municipal treasurer, in the case of a municipality within Metropolitan Manila Area, who shall decide the protest within sixty (60) days from receipt.

(b)

The tax or portion thereof paid under protest shall be held in trust by the treasurer concerned.

(c)

In the event that the protest is finally decided in favor of the taxpayer, the amount or portion of the tax protest shall refunded to the protestant, applied as tax credit against his existing or future tax liability.

(d)

In the event that the protest is denied or upon the lapse of the sixty-day prescribed in subparagraph (a), the taxpayer may avail of the remedies as provided for in Chapter 3, Title Two, Book II of this Code.

Claim for tax credit for excessive payment of real property taxes and interests (Section 253, R.A. 7160)

When an assessment of basic real property tax, or any other tax levied under this Title, is found to be illegal or erroneous and the tax is accordingly reduced or adjusted, the taxpayer may file a written claim for refund or credit for taxes and interests with the provincial or city treasurer within two (2) years from the date the taxpayer is entitled to such reduction or adjustment.

The provincial or city treasurer shall decide the claim for tax refund or credit within sixty (60) days from receipt thereof. In case the claim for tax refund or credit is denied, the taxpayer may avail of the remedies as provided for in Chapter 3, Title Two, Book II of this Code.

Protest against excessive or illegal special levy by local government units. (Section 244, R.A. 7160)

Section 244. Taxpayer’s Remedies Against Special Levy.

Any owner of real property affected by a special levy or any person having a legal interest therein may, upon receipt of the written notice of assessment of the special levy, avail of the remedies provided for in Chaprter 3, Title Two, Book II of this Code.

ART. 376. PENALTIES FOR DELAYING ASSESSMENT OF REAL PROPERTY AND ASSESSMENT APPEALS.

ANY GOVERNMENT OFFICIAL WHO INTENTIONALLY AND DELIBERATELY DELAYS THE ASSESSMENT OF REAL PROPERTY OR THE FILING OF ANY APPEAL AGAINST ITS ASSESSMENT SHALL, UPON CONVICTION, BE PUNISHED BY IMPRISONMENT OF NOT LESS THAN ONE (1) MONTH NOR MORE THAN SIX (6) MONTHS, OR BY A FINE OF NOT LESS THAN FIVE HUNDRED PESOS (P500.00), NOR MORE THAN FIVE THOUSAND PESOS (P5, 000.00), OR BOTH SUCH IMPRISONMENT AND FINE, AT THE DISCRETION OF THE COURT.