Bureau of Local Government Finance Opinion

July 14, 2000 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION The City Assessor Tuguegarao City S i r : This refers to the assignment of a new Property Index Number (PIN) to the newly created Tuguegarao City. Pursuant to Section 207 of R.A. No. 7160 (The Local Government Code of 1991) and Article 298 of its Implementing Rules and Regulations (IRR), and in order to provide proper identification and control over all real property units (RPUs) within that city, the number 182 is hereby assigned to that converted city as its Index Number, in addition to the City Index Numbers already prescribed in the Manual on Real Property Tax Administration. As a consequence thereof, the previous PIN assigned to that LGU as a municipality is considered retired. Accordingly, you are hereby instructed to assign district/barangay index numbers to each district/barangay under your jurisdiction following the procedure provided for in the Tax Mapping Operations Manual (Assessment Regulations No. 1-78 dated March 16, 1978), the pertinent provisions of which are quoted as follows: "SEC. 3.04.01. Municipal Index Number or City District Index Number . . . . "xxx xxx xxx. "b. City District Index Number . The City Districts shall be numbered consecutively beginning with "01" in the northwesterly most district, thence on an easterly direction, thence drop southward to the next district and then repeat in an easterly direction until all the districts within the city are assigned with numbers. cCTESa "SEC. 3.04.02. Barangay Index Number . The next three (3) digits (6th, 7th and 8th) in the Property Identification Number are used to identify the barangay. Barangays are numbered beginning with "001" for the poblacion and continuing serially through all barangays on an alphabetical basis, by municipality." To illustrate, the numbering of districts will start on the "northernmost" portion of the map going to the east, thence, southward and then to the west and repeat until all areas have been numbered. In barangays, the Poblacion is assigned the number "001" and continuing with the other barangays after it has been arranged alphabetically. Please see Attachment "1" for ready reference. Be guided accordingly. Very truly yours, (SGD.) ANGELINA M. MAGSINO Deputy Executive Director Officer-in-Charge ATTACHMENT July 14, 2000 The City Mayor Tuguegarao City S i r : This refers to the assignment of new Property Index Number (PIN) for Tuguegarao City. Please be informed that we have assigned the number 182 as the City's PIN. We have instructed the City Assessor thereat to implement the new index number under a letter of same date, a copy of which is enclosed for your reference. Thank you and be assured of our assistance to the City on matters of mutual concern. Best regards. Very truly yours, (SGD.) ANGELINA M. MAGSINO Deputy Executive Director Office-in-Charge CITY INDEX NUMBERS No . City City Index Number 1 Laoag 101 2 Baguio 102 3 Dagupan 103 4 San Carlos 104 5 San Jose 105 6 Palayan 106 7 Cabanatuan 107 8 Angeles 108 9 Olongapo 109 10 Navotas 110 11 Malabon 111 12 Valenzuela 112 13 Caloocan 113 14 Quezon City 114 15 Marikina 115 16 San Juan 116 17 Manila 117 18 Mandaluyong 118 19 Pasig 119 20 Taguig 120 21 Pateros 121 22 Makati 122 23 Pasay 123 24 Paraaque 124 25 Las Pias 125 26 Muntinlupa 126 27 Cavite 127 28 Trece Martirez 128 29 Tagaytay 129 30 San Pablo 130 31 Lipa 131 32 Batangas 132 33 Lucena 133 34 Puerto Princesa 134 35 Naga 135 36 Iriga 136 37 Legazpi 137 38 Roxas 138 39 Iloilo 139 40 Capiz 140 41 Silay 141 42 San Carlos 142 43 Bacolod 143 44 Bago 144 41 La Carlota 145 46 Canlaon 146 47 Bais 147 48 Dumaguete 148 49 Toledo 149 50 Danao 150 51 Mandaue 151 52 Cebu 152 53 Lapu-Lapu 153 54 Tagbilaran 154 55 Ormoc 155 56 Tacloban 156 57 Calbayog 157 58 Dapitan 158 59 Pagadian 159 60 Zamboanga 160 61 Surigao 161 62 Butuan 162 63 Gingoog 163 64 Cagayan de Oro 164 65 Dipolog 165 66 Oroquieta 166 67 Ozamis 167 68 Tangub 168 69 Iligan 169 70 Cotabato 170 71 Marawi 171 72 Davao 172 73 General Santos 173 74 Sagay 174 75 Santiago 175 76 Kabankalan 176 77 Antipolo 177 78 Talisay 178 79 Samal 179 80 Tagum 180 81 Kidapawan 181 82 Tuguegarao 182 MEMORANDUM FOR : ANGELINA M. MAGSINO Deputy Executive Director Officer-in-Charge THRU : Channel DATE : August 8, 2000 This refers to your note dated August 4, 2000 which states "Navotas, San Juan, Taguig and Pateros are not yet cities. Why are they included in the list? In this connection, it is informed that Section 3.04 of Assessment Regulations No. 1-78 dated March 16, 1978 provides the specific Property Index Number (PIN) to provinces, cities and municipalities within Metro Manila, including Navotas, San Juan, Taguig and Pateros, the portion of which reads as follows: "Section 3.04. Province Index Number The first three (3) digits of the Property Index Number (PIN) are used to identify the Province, City and Municipality of Metro Manila. For this purpose each province, city and municipality of Metro Manila, is hereby assigned with a specific Index Number indicated as follows: City/Metro "City/Metro Manila Municipalities Manila Munic Index Number Navotas 110 Malabon 111 Valenzuela 112 Caloocan 113 Quezon City 114 Marikina 115 San Juan 116 Manila 117 Mandaluyong 118 Pasig 119 Taguig 120 Pateros 121 Makati 122 Pasay 123 Paraaque 124 Las Pias 125 Muntinlupa 126" (SGD.) S. F. SOTELO