Bureau of Local Government Finance Opinion

November 28, 2003 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION 1st Indorsement Respectfully referred thru the Provincial Assessor of Albay, Legaspi City, to the Municipal Assessor of Bacacay, same province, for appropriate action the herein letter dated August 4, 2003 of Mrs. Emma R. Batalla, wife of Angel B. Batalla, relative to her letter requesting reassessment of her properties situated at Tambongan, Bacacay, Albay, designated as Lot Nos. 7801 and 7802 declared in the names of Aniceto Batalla and Leovigildo Batalla, respectively, which apparently had been classified by the Municipal Assessor of Bacacay as Irrigated Riceland during the previous years. The Municipal Assessor of Bacacay, in his Ocular Inspection Report dated April 15, 2003, reported his findings as follows: 1. The subject properties are adjacent and fronting Pili Bay and the same are not Irrigated Riceland in the absence of irrigation facilities installed in the said lots; 2. These are mountainous and are planted with more or less twenty (25) coconut trees and other unidentified non-fruit bearing trees; 3. Since the area is uncultivated, boulders coming from the seashore are dumped in the said properties of Mr. Batalla; 4. The actual use of the subject properties is reflected as Irrigated Riceland in the tax declaration of Aniceto Batalla and Leovigildo Batalla. It is being recommended that the subject properties be reclassified pursuant to Section 217 of R.A. No. 7160. CAcIES Based on the ocular inspection conducted, the subject properties were reclassified from Irrigated Riceland to coconut land on April 14, 2003 and Tax Declarations Nos. 02-052-00028-2002-02-052-00029 were correspondingly issued. On August 1, 2003, Mrs. Batalla requested that the reclassification of the properties include the previous years during which the same was erroneously classified as Irrigated Riceland. In this regard, attached is a copy of this Bureau's letter dated November 24, 1995, wherein this Bureau has consistently ruled that "collection of real property taxes shall be based solely on correct assessments. Erroneous assessments resulting from improper or non application of existing laws, rules or regulations should be corrected, the effectivity of which shall be the same as the date of effectivity of the erroneous assessments being rectified." That Office is therefore requested to act on the request of Mrs. Batalla based on the foregoing ruling of this Bureau. Be guided accordingly. (SGD.) MA. PRESENTACION R. MONTESA Executive Director