Bureau of Local Government Finance Opinion

January 11, 2000 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION Mr. Norberto F. Lachica No. 6 St. Anne Road Provident Village, Marikina City S i r : This refers to your request, in effect, questioning the duplication of tax declarations covering Lot No. 1448 of the Balete Cadastre (Balete, Aklan). In your letter dated December 7, 1998, further clarifications have been made that: 1. you only wanted that one tax declaration be issued in your name covering Lot Nos. 1448-A and 1448-B, alleging that the subdivision plan for the same has not been approved by the DENR and therefore should be removed from the Office of the Provincial Assessor's map. The tax declarations issued to you for the entire Lot No. 1448 and to Mr. Mauricio Oquendo, for the portion thereof (Lot No. 1448-A), should bear the standard notations signifying the existence of duplication of assessments to different persons; and 2. Lot 1447, used to be included in the tax declaration issued to you, and that the same was likewise declared in favor of Mr. Oquendo. It appears that Tax Declaration No. 93-009-0744M1 was issued in favor of the Hrs. of Mauricio Oquendo c/o Artemio C. Peralta covering a portion of Lot No. 1448 with an area of 14,040 sq.m. identified as Lot No. 1448-A on the basis of the sketch plan submitted by Mrs. Ofelia Oquendo-Peralta. The Provincial Assessor of Aklan, in her 6th Indorsement dated September 30, 1998 submitted that the issuance of the said tax declaration had originated from tax declarations under ARP No. 0033 (1993), 0033 (1990), 3185 (1953), 1269 (1948), with previous Tax Declaration No. 359 which is presumed to be a pre-war tax declaration, all in the name of Mauricio Oquendo. However, TD No. 93-009-0744M2 covering the same portion being claimed by the Hrs. of Mauricio Oquendo was issued in your favor. It also appears that Lot No. 1447 was erroneously declared in the name of Mauricio Oquendo under ARP No. 89-0033 which cancelled T.D. No. 3294 with a notice of cancellation bearing PIN-038-03-009-01-017. Assessment records reveal that Assessor's Lot No. 017 was designated as Cad. Lot No. 1447. The error had been carried over up to 1993 under ARP No. 93-0033. However, the abovementioned error in the declaration of Lot No. 1447 in the name of Mauricio Oquendo has been corrected during the 1996 general revision of real property assessments. SHcDAI In order to address/resolve Item No. 1 above, this Bureau, under BLGF Travel Order No. 85-99 dated August 19, 1999, directed the conduct of investigation/ocular inspection on the subject property. In a report dated October 12, 1999, the representatives who conducted the said investigation/ocular inspection reported, that: "The parties concerned: the Provincial Assessor, the Municipal Assessor and Mr. Lachica finally agreed in the presence of the undersigned that the said request of Mr. Lachica for the issuance of one tax declaration for Lot 1448 in his favor and another tax declaration for the portion of Lot 1448 in favor of the Hrs. of Mauricio Oquendo with proper notations thereon in accordance with Article IV(A)(2)(h) of the Manual on Real Property Tax Administration, be considered. "Immediate consultations with Aklan Assistant Provincial Prosecutor Reynaldo Peralta on the abovementioned agreement discouraged the parties involved to make any alteration on the existing records pertaining to the subject real property on account of the pending case before the court involving the same as any such action thereon may be considered sub-judice." Apparently, your concern, specifically that which is contained under Item No. 1 above, has to be resolved upon resolution of the case on the subject real property pending before the Regional Trial Court, 6th Judicial Region, Kalibo, Aklan. Along this consideration, this Bureau, much to its regret, could not likewise render categorical advice as regards your initial inquiry on the regularity or validity of the issuance of the subject tax declaration on the ground that such a deposition on the subject matter is considered sub-judice. Very truly yours, (SGD.) ANGELINA M. MAGSINO Deputy Executive Director Officer-in-Charge Memorandum For : OIC-Exec. Dir. A.M. Magsino Thru : Channel Date : October 12, 1999 In compliance with BLGF Travel Order No. 85-99 dated August 19, 1999, hereunder are the undersigned's facts, findings/observations and recommendation, to wit: BACKGROUND The issuance of the abovementioned Travel Order was prompted by the representations made by Mr. Norberto F. Lachica who, despite the series of communications already made between this Bureau and the Provincial Assessor of Man, thru the Regional Director of Region VI, clarified that: 1. he only wanted that one tax declaration be issued in his name covering Lot Nos. 1448-A and 1448-B, alleging that the subdivision plan for the same has not been approved by the DENR and therefore should be removed from the Office of the Provincial Assessor's map. The tax declarations issued to Mr. Lachica for the entire Lot No. 1448 and to Mr. Mauricio Oquendo, for the portion thereof (Lot No. 1448-A), should bear the standard notations signifying the existence of duplication of assessments to different persons; and 2. Lot 1447, used to be included in the tax declaration issued to Mr. Lachica, and that the same was likewise declared in favor of Mr. Oquendo. FACTS 1. Tax Declaration No. 93-009-0744M1 was issued in favor of the Hrs. of Mauricio Oquendo c/o Artemio C. Peralta covering a portion of Lot No. 1448, identified as Lot No. 1448-A, with an area of 14,040 sq.m. on the basis of the sketch plan submitted by Mrs. Ofelia Oquendo Peralta and Affidavit dated July 20, 1995 executed by Artemio Peralta. The issuance of the said tax declaration had originated from tax declarations under ARP No. 93-0033 (1994), 89-0033 (1990), and Tax Declaration Nos. 3294 (1985), 3142 (1980), and 2801 (1974), 3185 (1953), 1269 (1948), and 359 which is presumed to be a pre-war tax declaration, all in the name of Mauricio Oquendo. 2. Tax Declaration No. 93-009-0744M2 covering the same portion being claimed by the Hrs. of Mauricio Oquendo was issued in the name of Norberto F. Lachica. The issuance of the said tax declaration had originated from ARP No. 93-0037 (1994), 89-0037 (1990), and Tax Declaration No. 3276 (1985), 3124 (1980), 3904 (1977), 2784 (1974), 46667 (1961), all in the name of Norberto Lachica; 4477 (1958), in the name of Benjamin Cuatriz; 3140 (1953), 1205 (1948) and 370-371-372, all in the name of Elvira Feliciano, mother of Norberto Lachica. 3. ARP No. 0745 for Lot No. 1448-B covering an area of 5.7466 has. was issued in the name of Norberto Lachica. 4. Mr. Lachica, in his letter dated December 7, 1998, alleged that the area in actual possession of Mr. Peralta is only 8,000 sq.m., more or less, and located partly in Lot Nos. 1447 and 1448. FINDINGS/OBSERVATION 1. Lot No. 1448, Pse, Balete Cadastre, was not officially subdivided as per letter dated April 18, 1996 of the OIC, Community Environment and Natural Resources Office, Department of Environment and Natural Resources, Kalibo, Aklan; 2. In an interview with Mr. Peralta, he confirmed that the actual area in his possession is only 8,000 sq.m., more or less, and the adjoining owner in the north of his property is Noel Feleciano, who owns Lot No. 1446. However, Mr. Peralta noticed that the area indicated in his tax declaration is 14,040 sq.m., thus, the lot in question was surveyed by the private Geodetic Engineer. The sketch plan made by the said Geodetic Engineer appears that Lot No. 1448 was subdivided into Lots 1448-A and 1418-B, bearing an area of 14,040 sq.m. and 57,666 sq.m., respectively. Lot No. 1448-A was both declared in favor of Mr. Lachica and the Hrs. of Mauricio Oquendo while Lot No. 1448-B was declared in the name of Mr. Lachica only; 3. On the other hand, Lot No. 1447 was erroneously declared in the name of Mauricio Oquendo under ARP No. 89-0033 which cancelled TD No. 3294 with a notice of cancellation bearing PIN-038-03-009-01-017. A perusal of the FAAS, TMCR and Tax Maps reveal that Assessor's Lot No. 017 was designated as Cad. Lot No. 1447. The error had been carried over up to 1993 under ARP No. 93-0033. However, the abovementioned error in the declaration of Lot No. 1447 in the name of Mauricio Oquendo has been corrected during the 1996 general revision of real property assessments; 4. In 1995, Mr. Peralta came to the Municipal Assessor's Office requesting for the correction of the area of the land in question under ARP No. 93-0033, from .5572 has. to 1.4060 has. He likewise submitted the abovementioned sketch plan and his Affidavit; 5. The Municipal Assessor of Balete, in her ocular inspection and/or investigation report dated October 11, 1995, submitted as "FINDINGS" for the "correction (of assessment) of Lot 1447 to 1448-A . . . in the name of Mauricio Oquendo per actual survey of Engr. Rafael Escabarte." In addition, Mr. Peralta submitted his Affidavit claiming the abovementioned area, hence the issuance of ARP No. 0744M1 in favor of Mr. Peralta for lot No. 1448-A and ARP No. 0744M2 in favor of Mr. Lachica, thus a case was filed on June 17, 1997, before the 6th Judicial Region, Regional Trial Courts (RTC), Kalibo, Aklan, under Civil Case No. 5307 entitled: "Norberto F. Lachica, Plaintiff vs. Artemio Peralta, and the Hrs. of Mauricio Oquendo for Quieting of Title, Ownership. Possession, Accounting and Damages with Preliminary Injunction; 6. During the interview, Mr. Lachica alleged that he was not notified when the survey of the land in question was conducted by the said Geodetic Engineer. He also alleged that he was not informed when ARP No. 93-0037 was revised in 1994 for the whole Lot No. 1448 and the issuance of ARP Nos. 0774M2 and 0745 for Lot Nos. 1448-A and 1448-B, respectively, on the basis of the abovementioned sketch plan. However, the said Municipal Assessor insisted that a Notice of Cancellation was sent to Mr. Lachica who was allegedly in Manila at that time. The said notice was allegedly received by Mrs. Lida Fuentes, a caretaker of the Lachicas whenever they are not around; and 7. In the course of our inquiry, the parties concerned: the Provincial Assessor, the Municipal Assessor and Mr. Lachica finally agreed in the presence of the undersigned that the said request of Mr. Lachica for the issuance of one tax declaration for Lot 1448 in his favor and another tax declaration for the portion of Lot 1448 in favor of the Hrs. of Mauricio Oquendo with proper notations thereon in accordance with Article IV(A)(2)(h) of the Manual on Real Property Tax Administration, be considered. Immediate consultations with Aklan Assistant Provincial Prosecutor Reynaldo Peralta on the abovementioned agreement discouraged the parties involved to make any alteration on the existing records pertaining to the subject real property on account of the pending, case before the court involving the same as any such action thereon may be considered sub-judice. RECOMMENDATION In view thereof and considering the view extended by the Assistant Provincial Prosecutor on the issue, it is recommended that any subsequent action on the herein representations be withheld until the pending case in court on the same shall have been resolved. Submitted by: (SGD.) EDUARDO L. DEL ROSARIO Chief, LASS (SGD.) ANABELLE C. GARRIDO Assessment Clerk II (SGD.) SHARON ROSE A. POBLACION Clerk III