Fides filed a case challenging the LGU's authority to assess real property taxes. The LGU argues the remedy is to file with Local Board of Assessment Appeals. Is the LGU correct?

• A. NO. The LGU is not correct; the taxpayer may sue in court rather than appeal to the Local Board of Assessment Appeals.
• B. YES. The remedy is to file with Local Board of Assessment Appeals.
• C. YES. The remedy is to file a petition for certiorari with the Court of Tax Appeals.
• D. NO. There is no remedy.

Answer: (A)