Section 45
SEC. 45. Formal protest against a tax ordinance, — A formal protest based on grounds provided in the preceding Section may be filed with the Secretary of Finance within one hundred and twenty days after the approval of the tax ordinance of any local government, or after the date of the initial implementation thereof, and the Secretary shall have sixty days, after receipt of the protest, to decide the same. If the Secretary suspends in part or in full the protested tax ordinance, the local legislative body, within thirty days after receipt of the notice of suspension, may either modify the ordinance in accordance with the decision of the Secretary or exercise the right to appeal to the proper court. The appeal, however, shall not stay the order of suspension nor authorize the local legislative body to re-impose the same tax. Any tax or fee paid pursuant to a protested ordinance or any part thereof shall be considered as having been paid under protest until final resolution of the issues raised. In case an appeal is resolved in favor of the local government, the tax or fee that would have been collected if there were no order of suspension shall immediately be collected together with any interest or surcharge due thereon. In case the order of suspension is upheld, the court shall forthwith order the refund of the tax or fee, or such portion thereof in excess of the maximum authorized, paid pursuant to said protested ordinance, irrespective of whether payment had been made before or after the protest was filed.