Bureau of Local Government Finance Opinion

December 19, 2000 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION Ms. Shirley P. Duque and Mr. Joaquin C. Alejandrino Lot 59-F, TCT 300250, Paniqui, Tarlac 11 Bridgestone St. Brookside Hills Subdivision Ortigas Avenue Extension, Cainta Rizal 1900 Sir/Madam : This refers to your letter dated November 5, 2000 requesting this Bureau to focus on the findings of the Provincial Assessor of Tarlac under its letter dated March 21, 2000 relative to your request for the issuance of a tax declaration on the land (Lot 59-F of PSD-03-03524, with an area of 109,584 sq. m.) registered under TCT No. 300250, issued on November 12, 1997 in your favor, and that "annotations on the back thereof (TCT No. 300250) be copied in the tax declaration to be issued. In this connection, please be informed that the said letter of the Provincial Assessor of Tarlac had been acted upon by this Bureau under its 1st Indorsement dated November 9, 2000, copy enclosed, the dispositive portion of which reads as follows: "It is therefore this Bureau's opinion that the matter (concerning the rightful owner of Lot 59-F who should be properly issued a tax declaration) be resolved first by a court of competent jurisdiction, and on the basis of the would be resolution, the Office of the Provincial Assessor shall thereupon base its action in issuing a tax declaration therefor." "It must be stressed hereon that, while the herein issue is under consideration of the said court of competent jurisdiction, a status quo should be strictly observed by the Provincial Assessor's Office over all existing assessment records pertaining to the abovementioned real property." HCTAEc We trust that this will clarify matters. Very truly yours, (SGD.) BENJAMIN A. GERONIMO Executive Director