Bureau of Local Government Finance Opinion

June 13, 2002 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION 1st Indorsement Respectfully referred to the ICO-Regional Director for Local Government Finance, Department of Finance, Region IX, 3rd Floor, Ramon Tan Bldg., Campaner St., Zamboanga City. This refers to the letter dated February 12, 2002 of the Provincial Assessor of Basilan, in effect requesting assistance relative to the designation of the Municipal Assessor, Isabela, Basilan, as City Assessor of Isabela City through a memorandum dated June 27, 2001 of the City Mayor, same city, in view of R.A. No. 9023, " An Act Converting the Municipality of Isabela, Province of Basilan into a Component City to be Known as the City of Isabela ." It was submitted that the said Provincial Assessor, as embodied in his attached letter dated October 25, 2001, has advised the said City Assessor "to stop performing the function of an independent City Assessor," for the following reasons: "1. Lack of adequate personnel in discharging technical know-how on maps and property identification system; "2. Original Records of Real Property Assessments are with the Provincial Assessor's Office; and "3. No schedule of Market Values approved by the Sangguniang Panlungsod." It appears that the abovementioned action taken by the said Provincial Assessor was made in view of Sections 472(b)(12) and 459 of R.A. No. 7160, otherwise known as the Local Government Code of 1991, which are quoted hereunder: Section 472(b)(12) of R.A. No. 7160 : "(12) In the case of the provincial assessor, exercise technical supervision and visitorial functions over all component city and municipal assessors, coordinate with component city and municipal assessors in the conduct of tax mapping operations and all other assessment activities, and provide all forms of assistance therefor: Provided, however, That, upon full provision by the component city or municipality concerned to its assessor's office of the minimum personnel, equipment, and funding requirements as may be prescribed by the Secretary of Finance, such functions shall delegated to the said city or municipal assessor; . . ." Section 459 of the said Code : "SEC. 459. Roles of the Province . The province, composed of a cluster of municipalities, or municipalities and component cities, and as a political and corporate unit of government, serves as a dynamic mechanism for developmental processes and effective governance of local government units within its territorial jurisdiction." In response, the City Assessor of Isabela, under the attached letter dated October 26, 2001, invoked the provisions of Section 28(c)(1) and (7) of the abovementioned R.A. No. 9023, which provides, as follows: "(c) The city assessor shall take charge of the city assessor's office, and shall: "(1) Ensure that all laws and policies governing the appraisal and assessment of real properties for taxation purposes are properly executed; "xxx xxx xxx. "(7) exercise the functions of appraisal and assessment primarily for taxation purposes of all real properties in the City;" Also, the said City Assessor, in the attached letter dated January 16, 2002, is requesting for the turn-over from the Provincial Assessor's Office of all records of assessment in order to organize a new set-up under the category of a City Assessor's Office. In this connection, attention is invited to the 2nd Indorsement dated November 13, 2000, copy enclosed, of this Bureau, treating on a similar subject matter, which ruled, as follows: "In this connection, please be informed that the matter relating to the prescribed minimum personnel, equipment and funding requirement in an assessor's office is still under consideration and the inclusion of the same in the preparation of the Manual on the Classification, Appraisal, and Assessment of Real Property, pursuant to Section 201 of the said Code, is being looked into by this Bureau. "This Bureau, however, opines that a component city, . . . , could 'conduct its independent taxmapping operations' 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 (IRR) of the said Code." Similarly, therefore, although the Component City of Isabela could conduct the assessment activities on its own, the same is still subject to the technical supervision of the Provincial Assessor concerned who shall ensure the proper implementation of all laws, rules and regulations related to real property tax administration. In view hereof, and in order to ensure the proper turn-over of all records of assessment, that Office is hereby requested to make representations with both Offices of the Provincial and City Assessors, and thereafter, submit to this Bureau the report of action taken on the matter soonest. EIDTAa It may be worth mentioning also that pending the enactment of an Ordinance by the Sangguniang Panlungsod of the newly converted City of Isabela City, implementing the New Schedule of Market Values in line with Section 219 of R.A. No. 7160, the Schedule of Market Values of the Province shall apply. Be guided accordingly. (SGD.) JUANITA D. AMATONG Undersecretary and Officer-in-Charge, BLGF