THERE is a big difference between protesting an assessment and claiming a refund of erroneously paid local business taxes (LBT). The remedies for each action are set out in separate sections of the Local Government Code of 1991 (LGC).

Under Section 195 of the LGC, a taxpayer has 60 days from receipt of a 'notice of assessment' within which to file a written protest with the local treasurer contesting the assessment. The local treasurer shall decide the protest within 60 days from the time of its filing. The taxpayer shall then have 30 days from the receipt of the denial of the protest or from the lapse of the 60-day period prescribed herein within which to appeal with the court of competent jurisdiction; otherwise, the assessment becomes conclusive and unappealable.