8/19/2019 Tax Ordinance

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Tax ordinance ----- protest denial/inaction within 60 days from

The appeal/petition was led within the thirty (30)-day period from the e ectivity ofa tax ordinance allowed by ection !"# of $ep%blic &ct 'o #!60 otherwise *nownas the +ocal ,overnment ode -

.nder ection !"# of the +, the ecretary of %stice has sixty (60) days fromreceipt of the appeal to render a decision &fter the lapse of which the a rievedparty may le appropriate proceedin s with a co%rt of competent 1%risdiction -

2ile case in proper co%rt-

T &4 5& 2 7 8&9&

& taxpayer dissatis ed with a local treas%rer:s denial of or inaction on his protest over an assessment has thirty (30)days within which to appeal to the co%rt of competent 1%risdiction .nder the law said period is to be rec*oned fromthe taxpayer:s receipt of the denial of his protest or the lapse of the sixty (60) day period within which the localtreas%rer is re;%ired to decide the protest from the moment of its lin This m%ch is clear from ection !

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8/19/2019 Tax Ordinance

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'otice of assessment

5rotest with local treas%rer (within 60 days from receipt of noticeA otherwise nal and exec%tory)

+ocal treas To decide( within 60 days from lin ) cancel if protest meritorio%s

8eny protest and send notice to taxpayer/ inaction by +T lapse of 60 days rec*onedfrom lin of letter-protest

30 days to le an appeal with a co%rt of competent 1%risdiction( petition for review %nder aproced%reanalo o%s to that provided for %nder $%le CD of the 1997 Rules of Civil Procedure)

T&- appeal excl%sive appellate 1%risdiction