Bureau of Local Government Finance Opinion

July 31, 2006 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION Mr. Jose F. Ibuig C/O Nicanor T. Gautane 220 P. Tuason Street Cubao, Quezon City S i r : This refers to your letter dated October 24, 2005 requesting assistance of this Bureau, for the restoration of the original area of 7,525 square meters of the land located at Tacason, Oga, Pandan, Catanduanes, declared in the name of Sabas Ibatuan under Tax Declaration No. 2281. It is alleged that the owner was not informed of the cancellation/revision of Tax Declaration No. 2281 made by the Municipal Assessor of Pandan, which correspondingly reduced the area reflected thereon to only 1,238 square meters under TD No. 012-202. It is also noted that TD No. 2281 was issued effective in the year 1989, while TD No. 012-202 was applied retroactively from 1982. In a 3rd Indorsement dated February 21, 2006, the Municipal Assessor, stated that the alleged reduction of the area under Tax Declaration No. 2281 was due to tax mapping implemented by the municipality for the years 1981-1984, in which the area was corrected based on the approved survey plan furnished to their office by the Land Management Bureau (LMB). It is also informed that the Office of the Assessor, whose functions include among others, the assessment of real properties for taxation purposes (Sec. 472 (b) of Local Government Code of 1991 (R.A. No. 7160), has nothing to do with the reduction of the land areas under assessment. This function is lodged primarily with another government agency i.e. the Land Management Bureau (LMB). Likewise the attached Katibayan ng Orihinal na Titulo (OCT) reveals that the area of the subject parcel of land is indeed 1,238 square meters. Further, the primary purpose of tax declaration is to serve as documentary evidence of taxability of the real property covered thereby. The assessor concerned, in issuing the tax declaration, does not have the effect of conferring any legal title or ownership pertaining to the subject real property. Hence, your request/prayer for the restoration of the original area of 7,525 square meters as reflected in Tax Declaration No. 2281 cannot be acted upon by this Bureau for want of legal authority to do so. It is suggested that the matter be addressed either to the Bureau of Lands, Register of Deeds or to the proper court, as the case may be. We trust that this clarifies matters. cCHITA Very truly yours, (SGD.) MA. PRESENTACION R. MONTESA Executive Director