Bureau of Local Government Finance Opinion

June 6, 2000 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION Mr. Jaime L. Loot 39-A Burgos Street, Lapaz Iloilo City S i r : This refers to your subjoined letters dated January 24 and May 8, 2000, requesting a copy of an indorsement of your request to the Office of the City Mayor, that city, as well as an advice from the Secretary of Finance, if any. It may be recalled that this Bureau, in its letter dated September 28, 1998, copy enclosed, suggested that you may probably want to ventilate the subject matter before the Sangguniang Panlungsod of Iloilo City in consonance with Sec. 21(a) of the Local Government Code of 1991 (R.A. No. 7160), which reads as follows: "SEC. 21. Closure and Opening of Roads . (a) A local government unit may, pursuant to an ordinance, permanently or temporarily close or open any local road, alley, park, or square falling within its jurisdiction: Provided, however , That in case of permanent closure, such ordinance must be approved by at least two-thirds (2/3) of all members of the sanggunian, and when necessary, an adequate substitute for the public facility that is subject to closure is provided." It is clear therefore that your request for the cancellation/revision of the tax declarations covering the T-shaped road lots identified as Lot Nos. 3738-Z-11-1 and 3738-Z-11-2 and, consequently, be reverted back to its former status as part of the subdivision road lot, should be addressed to the Sangguniang Panlungsod thereat and not to the Office of the City Mayor. It is also informed that a referral indorsement or advice from this Bureau or the Department of Finance is no longer necessary for you to ventilate your subject request before the Sangguniang Panlungsod. We trust that this will clarify matters. Very truly yours, (SGD.) ANGELINA M. MAGSINO Deputy Executive Director Officer-in-Charge