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All Jurisprudence based

0 tracked cards Commercial and Taxation Laws

Aurora City imposes local business tax on Zenith Components, Inc. The City Treasurer issues a demand for payment and, after Zenith fails to pay, proceeds with the LGU remedy of distraint and levy by seizing Zenith’s forklifts and pallets at Zenith’s production facility, and later sells them at a public auction to satisfy the tax. Zenith challenges the levy as invalid for lack of due process, claiming no prior notice was given before seizure. (a) Identify the controlling doctrine on remedies of local government units for collecting local taxes and name the remedy invoked in this case. (b) Distinguish the remedy of distraint and levy from a civil action for collection of local taxes. (c) Apply the doctrine to Zenith’s facts: is the levy valid or not, and why?

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The controlling doctrine is that LGUs may choose between non-judicial distraint and levy or civil action for collection; The remedy invoked is non-judicial distraint and levy; The levy is valid only if prior notice of seizure was given. The controlling doctrine is that LGUs may collect either by non-judicial distraint and levy or by civil action; The remedy invoked is non-judicial distraint and levy; The levy is invalid if the property seized is essential to business operations. The controlling doctrine is that LGUs may collect only by non-judicial distraint and levy; The remedy invoked is non-judicial distraint and levy; The levy is valid regardless of notice. The controlling doctrine is that LGUs may collect by distraint and levy or civil action; The remedy invoked is civil action for collection; The levy is valid only if the taxpayer had consented to seizure.

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