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Local Government Code Annotated Research Guide — updated 6 November 2026
RA 7160 — annotated guide 2026 · 2026 · Local Government Code / source-linked study annotations
Source review pending. The source check identifies the document; it does not verify every transcribed word or its current legal effect. Recovered or scanned text may contain errors. Compare the wording and subsequent history with the linked legal source.
CHECK ORIGINAL WORDING · TEXT SEGMENT 11 / 45
Real property valuation assessment and appeals
Code map: sections 197 to 283, read with RA 12001 and its 2024 IRR. Distinguish valuation, assessment level, tax rate, billing, collection, protest and appeal. Record the applicable valuation schedule, approval and effective-date information and preserve taxpayer notice and remedies. Consult the reform law’s transitional and amnesty conditions; this guide does not calculate an amnesty expiry from the approval date alone.
https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/2/97502
https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/2/101194