Bureau of Local Government Finance Opinion

July 17, 2001 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION Atty. Jose N. Ferrer, Jr . City Government Assistant Office Head Public Recreations Bureau Office of the City Mayor of Manila S i r : This refers to your letter dated May 15, 2001, requesting clarification on "whether such phrase or term 'subject to adjustment' has any bearing on the official receipt to be issued by the City Treasurer of Manila when Robinson's Corporation will pay its 1999, 2000 and 2001 real property taxes. In this regard, enclosed is a copy of the 1st Indorsement of the same date informing the City Treasurer of that city, that such notation is unnecessary, considering that the final adjustment on the correct amount of real property tax covering the subject real property of the Robinson's Mall, is better left to the discretion of the Office of the Ombudsman. Very truly yours, (SGD.) BENJAMIN A. GERONIMO Executive Director 1st Indorsement July 17, 2001 Respectfully referred to the City Treasurer, Manila. This refers to the attached letter dated May 15, 2001 of Atty. Jose N. Ferrer, Jr., City Government Assistant Office Head, Office of the Mayor, that City, requesting clarification on "whether such phrase or term 'subject to adjustment' has any bearing on the official receipt being issued by the City Treasurer of Manila" when Robinsons Corporation was preparing to pay its 1999, 2000 and 2001 real property taxes on their Robinson's Mall, located thereat, "considering that the case was finally resolved by your (BLGF) Office and the results referred to the Ombudsman." It appears that the abovementioned request was prompted by the insistence of the Chief of the Real Estate Division of that Office "on annotating on the official receipt of Real Property Taxes for 1999, 2000 and 2001 of Robinson's Corporation, the words "subject to adjustment, which the Comptroller of the said corporation vehemently disagrees and opposes and which ultimately resulted in the payment being held in abeyance." At the outset, it is worthwhile to emphasize hereon that this Bureau has in effect, not yet resolved the issue/case concerning the real property assessments covering the real properties of Robinson's Corporation, for lack of authority. The report submitted by this Bureau, upon the instance of the Office of the Ombudsman, merely serves to enlighten on such matters pertaining to the technical aspects of the case and consideration of the recommendations therein are, of course, subject to the appreciation by the said Office (of the Ombudsman). As regards the issue on the effect of annotating in the official receipt the words "subject to adjustment," which in effect intends to accommodate changes on whatever the final outcome of the pending case before the Office of the Ombudsman, this Bureau believes, and so holds, that such (notation) is actually unnecessary, considering that such fact of requiring final adjustment, if any, on the correct amount of real property tax covering the subject real property of the Robinson's Mall, is better left to the discretion of the resolving body (which, in this case, is the Office of the Ombudsman). We trust that this will clarify matters. (SGD.) BENJAMIN A. GERONIMO Executive Director