Suspension of the Collection of Delinquent Real Property Taxes on Properties Sequestered by the Presidential Commission on Good Government (PCGG)

November 13, 1989 BLGF MEMORANDUM CIRCULAR NO. 031-89 SUBJECT : Suspension of the Collection of Delinquent Real Property Taxes on Properties Sequestered by the Presidential Commission on Good Government (PCGG) TO : The Regional Directors of This Bureau; the Commissioner, Metropolitan Manila Commission; Provincial Governors, City and Municipal Mayors; Provincial, City, and Municipal Treasurers, and Others Concerned Quoted hereunder is the full text of the letter dated May 18, 1989 of the Presidential Commission on Good Government, in answer to the query of the OIC-City Treasurer of Bacolod City, subject to the 1st indorsement dated March 8, 1989 of this Bureau, as follows: "This has reference to your 1st indorsement dated March 8, 1989 which requests for comment of this Commission on delinquent real properties which are sequestered. The provisions of the Real Property Tax Code, which may provide the answer to our problem is reproduced below for your convenience: "Sec. 84. Payment of delinquent taxes on property subject of controversy . In any suit involving the ownership or possession of, or succession to, real property, the Court shall, on its own motion or upon representation of the provincial, city or municipal treasurer or his deputy, condition the award of such ownership, possession or succession upon the payment to the Court of the taxes and penalties due on the property and all the cost that may have accrued to the Treasurer by reason of his representatives." "It is the position of this Commission that the collection of the delinquent terms of sequestered properties would be suspended until the issue of ownership is finally resolved by the Court. aisa dc "It is suggested that the corresponding provincial, city or municipal governments file the appropriate pleadings in the cases where the delinquent sequestered real properties are involved to enter therein as intervenors to collect the delinquent taxes, penalties and cost from whoever may ultimately be adjudged the owner of the real properties in question. This is pursuant to the aforementioned provisions of Section 64 of the Real Property Tax Code." The Regional Directors of this Bureau and the Provincial Treasurers are hereby instructed to reproduce copies hereof for distribution to all Municipal Treasurers and others concerned within their respective jurisdiction for their information and guidance. GREGORIO A. BARRETTO (Deputy Director) Officer-in-Charge