Bureau of Local Government Finance Opinion

July 20, 2012 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION Mr. Rolando M. Marcia Provincial Assessor of Zambales Iba, Zambales Sir : This pertains to your letter dated April 24, 2012, relative to the request of Mr. Conrado C. Fallorin, Bgy. Palanginan, Iba, Zambales, for issuance of tax declaration covering a portion of accretion (1200 sq.m.) of lot 42-E-11 (LRC) under PSD-133419 covered by TCT M.T. 13734 in the name of JESSMAC, INC. situated in Lipay-Dingin, Panibuatan, same municipality. It appears that your Office, after conducting verification on the subject property, submitted that the requested parcel of land is declared in the name of JESSMAC, INC. under Tax Declaration (TD) No. 004-0618, and covered by Lot 42-E which is subject to litigation under Civil Case No. RTC-1635-I, thus, denying said request. However, Mr. Fallorin, in his letter dated February 20, 2012 addressed to your office, asserted that the lot he is applying for is outside and very far from the area claimed and owned by JESSMAC, INC., hence, not within the property declared in the name of the aforesaid Incorporation, nor covered by Lot 42-E which is subject of the abovementioned civil case. In a Report dated June 25, 2008 submitted by Mr. Alfredo G. Bartido, Chief, Survey Team, Department of Environment & Natural Resources (DENR), Community Environment & Natural Resources Office (CENRO), Cabangan, Zambales, before the Honorable Court, Branch 71, Regional Trial Court, Iba, same province, on a ground verification and relocation survey conducted, and in compliance with the Court Order and to facilitate the decision on the Civil Case No. RTC-1635-I, JESSMAC, Inc. (plaintiff) vs. Rogelio Romamban, et al. (defendants), the following facts were found, viz. : "xxx xxx xxx. "4. That all occupation and/or possession of the land are inside Lot 42-E-11, (LRC) PSD-133419 under TCT-T13734 in the name of JESSMAC, Inc.; TCaEIc "5. That 70 meters away from lines 5 to 6 of the south western portion of Lot 42-E-11 (LRC) PSD-133419 are under the occupation and/or possession of Jose Acain, et al. are all out * outside the lot; and "xxx xxx xxx. Mr. Gregorio O. Nisperos, Regional Executive Director, Department of Environment & Natural Resources (DENR), Region III, in his attached Memorandum dated June 26, 2001 for the PENR Officer, DENR-Iba, Zambales, directing the suspension of acceptance and processing of any lands application affected by accretion of a portion of Lot 42-E, situated at Brgy. Lipay, Dinsun-panibuatan, that province, and to protect the area from the inflow of undocumented occupants, in view of the pending outcome of Civil Case No. 666-I before the Regional Trial Court, Branch 70, Iba, said province, involving the conveyances made by E. Romanban and S. Parong on Lot 42-E. In view hereof, and considering the sub-judice principle, this Bureau maintained its stand that in the meantime, and considering that as per result of your verification on the subject property, the parcels of land located within the area subject of the ongoing court litigation, deems it best not to render any action on the matter until such time that the RTC-Branch 71 of Iba, Zambales, rendered its decision on the abovementioned civil case. For your information. Very truly yours, (SGD.) SALVADOR M. DEL CASTILLO OIC-Executive Director