In Ty v. Trampe, when a taxpayer challenges the LGU's authority to assess real property taxes, is appeal to the Local Board of Assessment Appeals required or may the case be filed directly in court?

• A. Yes, the taxpayer must appeal to the Local Board first.
• B. No; the case may be filed directly in court.
• C. Optional; either path is acceptable.
• D. Not addressed by Ty v. Trampe.

Answer: (B)