Taxation, 2011 Bar — Question 67

MULTIPLE CHOICE

Apparently the law does not provide for the refund of real property taxes that have been collected as a result of an erroneous or illegal assessment by the provincial or city assessor. What should be done in such instance to avoid an injustice? (A) Question the legality of the no-refund rule before the Supreme Court. (B) Enact a new ordinance amending the erroneous or illegal assessment to correct the error. (C) Subsequent adjustment in tax computation and the application of the excess payment to future real property tax liabilities. (D) Pass a new ordinance providing for the refund of real property taxes that have been erroneously or illegally collected.

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