Bureau of Local Government Finance Opinion

March 13, 2002 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION 2nd Indorsement Respectfully returned to the Regional Director for Local Government Finance, Department of Finance, Region I, 2nd Floor, Mabanag Justice Hall Building, Governor Luna Street, San Fernando City, La Union, the within preceding Indorsement dated October 31, 2001 requesting a ruling/opinion, relative to the letter dated October 30, 2001 of the Honorable Mayor of the City of Vigan, requesting the transfer of assessment records from the Provincial Assessor's Office to the City Assessor's Office of Vigan City in pursuance of the provisions on the functions of the said Office as provided in the Vigan City Law. It appears that the abovementioned request was prompted by the letter dated October 18, 2001 of the City Assessor of Vigan City, in effect inquiring on the details of such transfer of assessment records from the Provincial Assessor's Office of Ilocos Sur to the City Assessor's Office, said city. In this connection, attention is invited to the 2nd Indorsement dated April 18, 2001, copy enclosed, of this Bureau, treating on a similar subject matter, the dispositive portion of which reads as follows: "This Bureau, however, opines that a component city, . . . could conduct its independent tax mapping operation and undertake all other assessment activities on its own, subject to the technical supervision of, and coordination with the Provincial Assessor concerned for the sole purpose of ensuring the proper implementation of all laws, rules and regulations related to real property tax administration, as enunciated also under Article 291 of the Implementing Rules and Regulations of the said Code." Similarly, therefore, and considering that Vigan is now a component city, it is the opinion of this Bureau that the City Assessor's Office concerned could now approve assessments and undertake all other assessment activities on its own, but still subject to the technical supervision of, and coordination with the Provincial Assessor of Ilocos Sur. EcTaSC Accordingly, the request of the City Mayor of Vigan City for the transfer of all real property assessment records from the Office of the Provincial Assessor of Ilocos Sur to the City Assessor's Office of the newly created City of Vigan should, therefore, be given due course. (SGD.) JUANITA D. AMATONG Undersecretary and Officer-in-Charge, BLGF