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Real Property Tax_Protest flowchart by CGCL, Local assessor's…

- - - - Within sixty (60) days from receipt of protest
      - In the event of full or partial denial, or inaction of local treasurer
        
        Taxpayer's Appeal to the Local Board of Assessment Appeals ("LBAA")
        
        Within sixty (60) days from date of receipt of notice of denial or
        from the lapse of the sixty (60) day period for the local treasurer to decide
        
        By a petition under oath in the form prescribed for the purpose, together with such affidavits or documents submitted in support of the appeal
        
        Decision of the LBAA
        
        To be rendered within one hundred twenty (120) days from the date of receipt of the appeal
        
        A copy of the Decision to be furnished to the owner or such person having legal interest in the land by the Secretary of the LBAA
        
        Appeal to the Central Board of Assessment Appeals ("CBAA")
        
        Within thirty (30) days from the receipt of LBAA Decision
        
        Appeal from Decision of CBAA to the Court of Tax Appeals ("CTA") en banc
        
        Via petition for review under a procedure analogous to that provided for under rule 43 of the 1997 Rules of Civil Procedure, in accorance with R.A. 1125 as amended by R.A. 9282
        
        Within thirty (30) days after the receipt of the Decision of the CBAA
        
        If unfavorable, Motion for Reconsideration (optional)
        
        2 more items...
      - In the event of favorable grant
        
        Grant of amount paid under protest as refund or credit
        
        Taxpayer's claim of refund or credit
        
        Within two (2) years from the date the taxpayer is entitled to such reduction or adjustment
        
        Local treasurer's
        Decision on claim of refund or credit
        
        Within sixty (60) days from receipt of claim
        
        If denied, or not acted upon within sixty (60) days