About this document

Supreme Court Ruling on Real Estate Tax Assessments by EJ Santos is a document available to read on EtoBox.

This document summarizes a Supreme Court case regarding the validity of retroactive real estate tax assessments in the Philippines. Specifically, it discusses whether the Central Board of Assessment Appeals and Supreme Court can consider issues not raised before the Local Board of Assessment Appeals. It also discusses what is meant by a property being "declared for the first time" in the context of back taxes. The case involved a property in Cebu City that was initially declared as a residential house but w

Author

EJ Santos

Language

EN