Académique Documents
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START
LT decides
w/in 60
days?
Local Treasurer
decides on protest
within 60 days from
filing of protest
prescribed period?
NO
LT grants
protest?
NO
YES
Local Treasurer issues notice
cancelling partially/wholly
the assessment
END
NO
Assessment
becomes final
Appeal to Supreme
Court (SC)
END
PROCEDURE FOR DISTRAINT AND LEVY FOR PURPOSES OF SATISFYING LOCAL TAXES
START
Time for
payment of Local
taxes expires
Property distrained
Disposed within 120 days
from distraint?
NO
YES
Officer sells the goods at public
auction to the highest bidder for
cash. Within 5 days, the local
treasurer shall report sale to the
local chief executive concerned
Take note:
*LT Local Treasurer;
**LGU Local Government Unit;
*** It is composed of Local Treasurer as Chairman, Commission on Audit representative and LGU assessor as members;
****Procedure for levying real properties to satisfy local taxes is the same as levy procedure for satisfying real property taxes (Sec. 258-266) except the
following:
a. Publication is once a week for 3 weeks for local taxes (Sec. 178) and once a week for 2 weeks for real property taxes (Sec. 260);
b. For local taxes, LGU may purchase levied property if there is no bidder or of the highest bid is insufficient to cover the taxes and other charges (Sec.
181) while for real property taxes, the LGU may purchase levied property if there is no bidder.