Bureau of Local Government Finance Opinion

March 16, 2000 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION Mr. Almario M. de los Santos Director III, Legal Services Department of the Interior and Local Government (DILG) Francisco Gold Condominium II Building EDSA Corner Mapagmahal Street Diliman, Quezon City S i r : This refers to your 2nd Indorsement dated February 4, 2000 relative to the letter dated January 5, 2000 of Mr. Bienvenido Samonte, Chairman, Internal and External Affairs Committee, Mindoro Lodge No. 157 F and AM, 2384 Lopez Jaena Street, San Jose, Occidental Mindoro, addressed to His Excellency, Honorable Joseph Estrada, President of the Republic of the Philippines, which was referred to that Department for appropriate action concerning his administrative complaint against the Provincial Treasurer of Occidental Mindoro and the Municipal Treasurer of San Jose, same province, for violation of certain provisions of the Local Government Code of 1991 on Real Property Taxation particularly Sections 130, 186, 188m 191m 194 and 218. It is informed that the said administrative complaint pertains to his allegation that there was a flaw in the preparation of the proposed Tax Ordinance No. 98-572 of the Province of Occidental Mindoro. In this connection, attached is a copy of our letter dated February 22, 2000, which clarified that: "In view of the foregoing, and on the basis of the documents presented, this Bureau concurs in the findings of the representatives of the said Regional Office, that the subject Tax Ordinance No. 98-572 and the Schedule of Market Values for the Municipality of San Jose, is lawful, and regular and prepared in accordance with the provisions of the Code (R.A. No. 7160)." cHaICD For your information. Very truly yours, (SGD.) ANGELINA M. MAGSINO Deputy Executive Director Officer-in-Charge