Bureau of Local Government Finance Opinion

September 5, 2001 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION 1st Indorsement Respectfully returned, thru the Provincial Assessor, Romblon, Romblon, to the Municipal Assessor, San Fernando, same province, her within letter dated August 29, 2001, requesting opinion relative to the letter dated February 28, 2001 of the OIC-CENRO of Odiongan, that province and the Regional Executive Director, DENR, Region IV, in effect requesting the cancellation of the tax declarations issued by that Office to Pedro Robiso; and Ricardo, Armando and Carlito, all surnamed Ramiro, of Brgy. Espaa, that municipality. Under his letter dated July 23, 2001, the Regional Executive Director of the DENR, Region IV, is requesting the immediate cancellation of the tax declarations issued to the abovementioned declarants allegedly due to the complaints raised by the Chairman of the Malayang Magsasaka at Manggagawa Multi-Purpose Cooperative (4 M Co.), a recipient of DENR'S R-4's Community-Based Forest Management Agreement (CBFMA) and allegedly, the tax declarations were issued by the Municipal Assessor's Office of San Fernando without securing a certification from the DENR that the area has been declared as alienable and disposable lands. In her reply to the OIC-CENRO, DENR, Odiongan, Romblon, copy furnished this Bureau, the Municipal Assessor of San Fernando, submitted the following information: 1. The subject parcels of land consisting of 40.8523 hectares, are under alienable and disposable areas, in view of their assertion that "issuance of TD (tax declarations) . . . were taken from the Cadastral Maps and Cadastral list of Lot Claimants . . . taken from the Bureau of Lands." 2. That based on the records on file in her Office, the tax declarations were already issued to the subject claimants long before the creation of the CBFM, a project of the DENR; 3. That Pedro Robiso has been issued his maiden tax declaration (T.D. No. 6049), way back 1949, with the latest tax declaration being issued in 1996; 4. That Ricardo, Armando and Carlito, all surnamed Ramiro, were issued their respective tax declarations as early as 1974, the latest of which was issued in 1996; 5. That all real property taxes were being paid religiously by the respective claimants/declarants; and 6. That the subject request for cancellation of tax declarations was denied by the Municipal Assessor's Office of San Fernando, pending the receipt of the herein action on her request for opinion from this Bureau. Personal representations are made by the said Municipal Assessor that the claimants are presently in actual possession of the contested lands. Likewise, the Municipal Assessor has categorically informed that the subject tax declarations were issued since 1949, in the case of Pedro Robiso; and since 1974 in the case of Ricardo, Ramiro, et al. Apparently, the subject claimants have in effect, been in actual possession of the parcels of land in question for 52 years and 27 years, respectively. The Supreme Court, in the case of the Director of Lands vs. Intermediate Appellate Court and ACME Plywood and Veneer Co. Inc . (No. L-73002), which was cited by this Bureau under its 1st Indorsement dated May 19, 1998, copy attached, made a significant and precedent setting ruling, the pertinent portion of which is quoted hereunder: "The correct rule . . . is that alienable public land held by a possessor, personally or through his predecessor-in-interest, openly, continuously and exclusively for the prescribed statutory period (30 years under the Public Land Act , as amended) is converted to private property by the mere lapse or completion of said period, ipso jure ." (Emphasis ours) In consideration of the abovecited Supreme Court Ruling, this Bureau, in abovementioned 1st Indorsement clarified, thus: "In view of the aforementioned Supreme Court ruling, Mrs. Mallari may be issued a tax declaration if she could present sufficient evidence to prove that she has been occupying said piece of land for a period of thirty (30) years, or more." Hence, the stand taken by the Municipal Assessor in denying the cancellation of declaration issued in favor of Pedro Robiso, is in order. On the other hand, with regard to the tax declarations issued in the names of Ricardo Ramiro, et al., quoted hereunder is the pertinent portion of Article IV(A)(2)(h) of the Manual of Real Property Tax Administration (Assessment Regulations No. 3-75 dated February 10, 1975), which prohibits the cancellation of tax declaration if the declarant refuses that his tax declaration be cancelled, to wit: "(h) . . . "Cancellation of either tax declarations . . . should be made only upon written request of one of the declared owner. If one party presents his certificate of title or evidence of his ownership to the property, the Provincial or City Assessor should not immediately act and cancel the declaration of the other party, in which case, the Provincial or City Assessor shall notify the latter of the request of the other declarant. If he refuses, his tax declaration shall not be cancelled." This Bureau would like to believe that with the gravity of the penal sanctions imposed on Assessors who would issue tax declaration without the required Certification from the Director of Forest Development and the Director of Lands, both of the DENR, as provided for under Section 75 of P.D. No. 705, no Assessor would have dared issue tax declaration without the said Certification that the area for taxation purposes is indeed alienable and disposable lands. Viewed in the light of the foregoing, this Bureau believes and so holds that the Office of the Municipal Assessor of San Fernando, Romblon has no legal authority to motu proprio , cancel the tax declaration it has issued to the subject Claimants. TacADE Accordingly, this Bureau finds merit in the action taken by the said Municipal Assessor, which is embodied in her August 22, 2001 letter to OIC-CENRO Daniel D. Estareja, DENR, Odiongan, Romblon. Be guided accordingly. (SGD.) BENJAMIN A. GERONIMO Executive Director