REMEDIES OF THE LOCAL GOVERNMENT UNITS----------------------------I. CIVIL REMEDIES to Efect Collection of Taxes:A. LocalGovernments Lien Section !"# of t$e LocalGovernmentCo%e &'LGC(&). Local taxes, fees, charges and other revenues constitute a lien,superior to all liens, charges or encumbrances in favor of any person,enforceable byappropriateadministrative orjudicialaction, notonlyupon any property or rights therein which may be subject to the lienbut also upon property used in business, occupation, practice ofprofession or calling, or exercise of privilege with respect to which thelien is imposed. How local government lien is extinguished? (last sentence of Section!" of Local #overnment $ode% &he lien may only be extinguished upon full payment of the delin'uentlocal taxes fees and charges including related surcharges and interest.*.Civil Reme%ies*+ a%ministrative action t$ro,-$ %istraint of .ersonal .ro.ert+ an%lev+ ,.on .ersonal .ro.ert+ Section !"/ of t$e Local GovernmentCo%e).!. Distraint& any personal property belonging to the taxpayer or subject tothe lien (Section !(, L#$%Ill,stration !. 0rocess in Distraint )age * +elin'uency,ssessment (within -./ years fromwhen the taxes, fees or chargesbecame due 0ssuance of certi1cate showing the fact ofdelin'uency (serves as warrant2 within -./years from assessment%Sei3ure or con1scation of assets su4cient to satisfy,ccounting of +istrainedgoods)ublication. )osting of 5otice of sale at publicauction6eport of the proceeding to tha Local $hiefexecutive.+isposition of the proceeds of the sale byapplication of such proceeds to the delin'uencyand expenses of the sale6eturn of the 7alance to the owner (if thereis any%1ote:Section !- of the L#$provides that at any time prior to theconsummation of the sale, the taxpayer may pay the proper charges.2$en is .ersonal .ro.ert+ consi%ere% sol% to LG34Section !-(e% of the L#$ provides that should the distrained propertybe not disposed of within 8/ days, the same shall be considered as sold tothe L#9.2ill In5,nction lie a-ainst Collection of Local taxes49nli:ethe506$, thelocal &ax$odedoes not containanyspeci1cprovision prohibiting courts from enjoining collection of &axes. Such statutorylapse or intent may have allowed preliminary injunction where local taxes areinvolved. 7ut it cannot negate the procedural rules and re'uirements under6ule ;< of the 6ules of $ourt. (Valley Trading Co. vs. CFI of Isabela GR No.49529, Mar! "# #9$9%.6. Lev+&anyreal propertybelongingtothedelin'uent taxpayer (Section!;=$enever a..lica?le.*. After assessment!. 0rotest:i. 0F &HA6A 0S , )6C&AS& F0LA+Bii. 0F5C)6C&AS&F0LA+Bthe assessment shallbecome 1nal andexecutory.)age * ;@ithin ;/ days from receipt of notice of assessment, 1le awritten protest with the local treasurer. )ayment underprotest is not necessary.Local &reasurer shall have ;/ days from thedate of 1ling of the protest to decidethereon.0f the Local treasurer 1ndsthe protest meritorious inwholes or in part, he shallissue a notice cancellingwholly or partly theassessment.0f not meritorious in whole orin part, he shall deny theprotest wholly or partly withnotice to the taxpayer.&axpayer shall have "/ days fromreceipt of the denial of the protest orfrom the lapse of ;/ day period todecide within which to appeal withthe court of competent jurisdiction2otherwise, the assessment becomesconclusive and unappealable.6. Claim for ref,n% or tax cre%it:a. Dust 1le a written claim for refund or credit of tax, fee orcharges erroneously or illegally collected.b. @ithin two wee:s frompayment or dateentitledtosuchrefund or credit.C&HA6@0SA,no case or proceeding shall be maintained inany court.1ote:unli:e in internal revenue taxes, thesuperveningcauseappliesinlocal taxationbecausetheperiod for the 1ling of claims for refund or credit of localtaxes is counted not necessarily from the date of paymentbut from the date the taxpayer is entitled to a refund orcredit. #. Ri-$t of re%em.tion: Cne year from the date of sale or fromthe date of forfeiture.1ote: the owner shall not be deprived of possession and torentals or incomethereof untilthe expiration ofthe timeallowed for its redemption.00. ;3DICIAL REMEDIES:A.Co,rt action:. @ithinthirtydaysafterreceiptofdecisionorlapseofsixtydays in case of Secretary of EusticeGs inaction.8. @ithin thirty days from receipt when protest of assessment isdeniedor lapseof sixty days incaseof local treasurerGsinaction.". 0f no action is ta:en by the treasurer in refund cases and thetwo=year period is about to lapse.(. 0f remedies available does not provide plain, speedy andade'uate remedy.*.Action for %eclarator+ relief.C. In5,nction&if irreparable damage would be caused to thetaxpayer and no ade'uate remedy is available.PRESCRIPTIVE PERIODS FOR THE ASSESSMENT AND COLLECTION OF LOCAL TAXES-------------------------------------------0RESCRI0TIVE 0ERI