Bureau of Local Government Finance Opinion

July 14, 2000 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION 3rd Indorsement Respectfully returned to the ICO-Regional Director for Local Government Finance, Department of Finance, Region X, Lago Building, Vamenta Boulevard, Carmen, Cagayan de Oro City. AEHTIC This refers to the request of the Officer-in-Charge of the Provincial Assessor's Office of Misamis Oriental, for opinion as to whether or not Tax Declaration No. 910230 can be revised to indicate or reflect the correction that the property declared is a portion of Lot No. 11098 based on the title issued by the Department of Environment and Natural Resources (DENR) in favor of Mr. Jerry Catipay, Sr. A perusal of the within set of papers reveals the following: 1. In his letter dated February 9, 2000, Mr. Catipay requested the said Provincial Assessor for the revision of his tax declaration (T.D. No. 910230) for a parcel of land indicated thereon to be part of Cadastral Lot No. 11100, for purposes of reflecting therein Cadastral Lot No. 11098 based on TCT No. T-31979 issued in his name, to wit: a) A Deed of Sale executed on February 22, 1989 by a certain Rosario P. Batucan in favor of Mr. Catipay over a parcel of residential lot with an area 1,602 sq. m. more or less; cHCaIE b) The Transfer Certificate of Title (TCT) No. T-31979 dated February 8, 2000 was issued in his name based on the abovementioned Deed of Sale executed by Rosario Batucan; and c) Per Approved Subdivision Plan Csd-10-012183-D dated September 4, 1997 with the following inscriptions: "The survey is under protest by Ms. Priscilla G. Dagondon, Heir/Administrator dated February 20, 1998." 2. On the other hand, the Heirs of the late Estanislao Galarrita filed a protest embodied under a letter dated March 13, 2000, submitting the following documents: a) Existing T.D. No. 941823 effective 1994 in the names of "Priscilla Dagondon, Conchita Borja, Francisco Fermin, all surnamed Galarrita" for parcel of land described under Cadastral Lot No. 11098-Part; SIaHDA b) A certified xerox copy of the Sketch Plan as Surveyed for the Heirs of Estanislao Galarrita issued by the Provincial Geodetic Engineer dated October 31, 1980; c) A certified true copy of the working map filed at the Municipal Assessor's Office, Alibujid, said province, issued by the Municipal Assessor's concerned; d) Letter dated February 20, 1998 of the said Heirs addressed to the Regional Director, DENR, requesting the cancellation of TCT No. 25490 (transferred to TCT No. 31979 in favor of Mr. Catipay); e) Memorandum dated March 18, 1998 of the Regional Executive Director DENR-10, Cagayan de Oro City, addressed to a certain Pedro Fernando Quililan, DENR, Malasag, same city, embodying, among others, instructions to cause an immediate investigation on the titling of Lot No. 11098 in the name of Jerry Catipay. In view of the foregoing, and considering that the issuance of Transfer Certificates of Title Nos. 25490 and 31979 (in the name of Mr. Jerry Catipay, Sr.) covering the subject parcel of land, is still the subject of a protest filed by the Heirs of Estanislao Galarrita, and in view of the on-going investigation being conducted by the DENR on the same subject matter, this Bureau deems it proper to recommend that any action on the said request be held in abeyance in the meantime that the issue has not been finally resolved by the proper authorities as such stand shall be to the best interest of all concerned. (SGD.) ANGELINA M. MAGSINO Deputy Executive Director Officer-in-Charge