Bureau of Local Government Finance Opinion

November 9, 2000 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION 2nd Indorsement Respectfully returned, thru the Regional Director for Local Government Finance, Department of Finance, Region VII, 3rd Floor, BF Building, N. Escario Street, Cebu City, to the City Assessor, said city, the within set of papers relative to the request for opinion on the taxability of the properties owned by Hospicio de San Jose de Barili declared as follows: Kind of Property Location Tax Declaration No. Commercial Land Bgy. Sto. Nio 97GR-06-039-00357 Commercial Land Bgy. Sto. Nio 97GR-06-039-00358 Commercial Building Bgy. Sto. Nio 97GR-06-039-00359 Commercial Land Bgy. Sto. Nio 97GR-06-039-00458 Commercial Land Bgy. Sto. Nio 97GR-06-039-00459 Commercial Building Bgy. Sto. Nio 97GR-06-039-00460 Commercial Land Bgy. Cogon-Central 97GR-06-039-00466 That Office submitted that the subject properties are not actually, directly and exclusively used for charitable or educational purposes as they are leased and/or rented out to taxable persons. Moreover, that Office likewise forwarded a copy of "Judgment" dated June 30, 1995 on Civil Case No. CEB-13983, entitled: Hospicio de San Jose de Barili vs. City of Cebu, et al ., disclosing that there was already a decision rendered by the Regional Trial Court (RTC) Branch 5, 7th Judicial Region, Cebu City "declaring the properties in question exempt from taxation." HAICET In view of the said decision, this Bureau deems it prudent that it should refrain from rendering an opinion on the subject matter considering the aforecited decision of the said RTC. (SGD.) BENJAMIN A. GERONIMO Executive Director