Bureau of Local Government Finance Opinion

February 13, 2003 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION Mr. Joseph S. Rosal, Sr. A. Mabini St. cor A. Bonifacio St. Purok Masagan, Bataraza, Palawan S i r : This has reference to your letter dated 02 December 2002 requesting cancellation of TD No. 001-1451-R, with PIN No. 066-05-001-11-054 issued on 12 February 2001 covering Lot No. 1873, PLS-12 located at Mabini St., Bataraza, Palawan and formerly owned by Juanito Daproza under OCT No. E-10182, and presently declared in the name of Teresita Bayawa. In the said letter, you averred that the issuance of TD No. 001-1451-R by the Provincial Assessor of Palawan in the name of Mrs. Teresita Bayawa was illegal, although you admitted having the tax declaration issued on complete valid documents. Records show that, Mrs. Bayawa and Juanito Daprosa (deceased), entered into a Contract of Mortgage as evidenced by a "Kasunduan" dated March 2, 1993 and the "Sanglaan ng Lupa" dated March 21, 1993. The two parties agreed that Mrs. Bayawa would purchase the subject lot from Mr. Daprosa. However, Mrs. Bayawa later on discovered that Juanito Daprosa has likewise sold the very same property to you as evidenced by a Deed of Absolute Sale executed on August 16, 1993. DTaSIc In the attached Decision of the Regional Trial Court of Palawan in the case entitled " People of the Philippines vs. Juanito Daprosa ". Criminal Case no. 12258 for Estafa, the court ruled, in part, as follows: "It is clear from the foregoing that the agreement to sell was subject to a suspensive condition that the money advance for the mortgage of property will reach 25,000.00. It appears from the record that this suspensive condition has not been paid. Thus, prior to the fulfillment of the suspensive condition, accused Juanito Daprosa is still the owner of the subject property and has the right to sell it to anybody other than the mortgagee." "We cannot, therefore, say that the accused Juanito Daprosa misrepresented himself as the owner of the subject property as in contemplation of law is still the legitimate owner of the same at the time of sale to a certain Boy Joseph Rosal . We cannot also say that complaining witness Mrs. Teresita Bayawa was prejudiced because she is protected by the terms and conditions of the existing contract of mortgage." (Emphasis ours) In this connection, enclosed is a copy of the 3rd Indorsement dated 02 October 2002, of the Municipal Assessor of Bataraza, Palawan, in response to our 1st Indorsement dated 25 March 2002, informing this Bureau of the following: 1. That the subject tax declaration, covering lot no. 1873 PLS. No. 12 was approved by the then Provincial Assessor of Palawan on the basis of TCT No. T-14842 duly issued by the Registrar of Deeds of Palawan, in the name of Mrs. Bayawa on 29 November 2000 and was done in good faith following the Standard Operating Procedure of the office, based on valid and legal documents; 2. That the Municipal Assessor was informed that it was indeed Mr. Daprosa who executed the duly notarized Deed of Sale in favor of Ms. Bayawa, which became the basis of the Registrar of Deeds of Palawan to transfer the Title in her name; 3. That prior to the execution of the subject Deed of Sale, Mr. Daprosa is reiterating that Mr. Joseph Rosal would pay Mr. Daprosa the amount of P6,000 so he can pay Ms. Bayawa his indebtedness as per court order, but to no avail; 4. That the statement of the daughter of Mr. Daprosa corroborated that of Ms. Bayawa; 5. That the Municipal Assessor advised Mr. Rosal to elevate his complaint to a competent court if he feels that he was deprived of his right over the said lot. cEDIAa This Bureau, therefore believes that inasmuch as TD No. 001-1451-R, as submitted has been issued in compliance with the required valid documents in the name of Teresita Bayawa, the request for the cancellation of the subject TD cannot be given favorable consideration, for lack of legal basis. However, if you feel deprived of your right over the said lot despite the court decision, and the Municipal Assessor's findings that the TD has indeed been issued based on complete valid documents, it is advised that the matter be appealed through a court of competent jurisdiction for proper resolution. Very truly yours, (SGD.) MA. PRESENTACION R. MONTESA Executive Director