Repayment of excessive collections.
Section 63
SEC. 63. Repayment of excessive collections.—When it appears that an assessment of real property was erroneous and unjust when made and the same is reduced because of such error or injustice, and not by reason of damage incurred or deterioration suffered by such property subsequent to the date of original assessment, the taxpayer shall be entitled to the proper refund for taxes and penalties paid by him for not more than three years. Timely notice shall be given by the Provincial or City Treasurer to every taxpayer whose assessment is so reduced and he shall be furnished a certificate showing the amount or refund to which he is entitled for payment already made. SEC. 64. Restriction upon power of court to impeach tax. —No court shall entertain any suit assailing the validity of a tax assessed under this Code until the taxpayer shall have paid, under protest the tax assessed against him nor shall any court declare any tax invalid by reason of irregularities or informalities in the proceedings of the officers charged with the assessment or collection of taxes, or of failure to perform their duties within this time herein specified for their performance unless such irregularities, informalities or failure shall have impaired the substantial rights of the taxpayer; nor shall any court declare any portion of the tax assessed under the provisions of this Code invalid except upon condition that the taxpayer shall pay the just amount of the tax, as determined by the court in the pending proceeding.