Taxation _III. Local Taxation _B. Real Property Taxation

Question 1

TAXATION LAW
III. Local Taxation

B. Real Property Taxation
1. Fundamental Principles
2. Nature

Question 2

TAXATION LAW
III. Local Taxation

B. Real Property Taxation

3. Imposition
   a) Power to Levy
   b) Exemption from Real Property Tax

Question 3

TAXATION LAW
III. Local Taxation

B. Real Property Taxation

4. Appraisal and Assessment
   a) Classes of Real Property
   b) Assessment Based on Actual Use

Question 4

TAXATION LAW
III. Local Taxation

B. Real Property Taxation

5. Collection
   a) Date of Accrual
   b) Periods to Collect
   c) Remedies of Local Government Units
6. Taxpayer’s Remedies
   a) Contesting an Assessment
   (1) Payment Under Protest; Exceptions
   b) Contesting a Valuation of Property
   (1) Appeal to the Local Board of Assessment Appeals
   (2) Appeal to the Central Board of Assessment Appeals
   (3) Effect of Payment of Taxes
   c) Compromise of Real Property Tax Assessment

Question 5

TAXATION LAW
III. Local Taxation

B. Real Property Taxation

6. Taxpayer’s Remedies
   a) Contesting an Assessment
   (1) Payment Under Protest; Exceptions
   b) Contesting a Valuation of Property
   (1) Appeal to the Local Board of Assessment Appeals
   (2) Appeal to the Central Board of Assessment Appeals
   (3) Effect of Payment of Taxes
   c) Compromise of Real Property Tax Assessment