Bureau of Local Government Finance Opinion

July 13, 2000 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION Mr . Aristeo A . Lat, Jr . Vice President and General Manager San Pablo Memorial Park Barangay San Gabriel, San Pablo City S i r : This refers to your letter dated August 17, 1998 requesting assistance concerning the alleged increase in the assessment covering the real property (land) owned by the San Pablo Memorial Park (SPMP) located at Barangay San Gabriel, that city. It is your contention that the reassessment made by the City Assessor's Office of San Pablo City on the subject real property was arbitrary, whereupon the said SPMP was made to pay real property taxes amounting to P215,095.25 as against the 1997 realty tax of P6,018.00. caDTSE In this connection, attached is a copy of the 5th Indorsement dated March 21, 2000, of this Bureau, instructing the City Assessor of San Pablo City to make the necessary rectification of the assessment covering the subject real property, wherein the unsold lots including the undeveloped portion of San Pablo Memorial Park should be assessed as taxable; and the lots which were already sold, and/or already with interment, as exempt. In a letter dated May 24, 2000, the Regional Director for Local Government Finance, Department of Finance, Region IV, informed that in compliance with the directive contained in the abovementioned 5th Indorsement of this Bureau, the City Assessor of San Pablo City has correspondingly made the necessary rectification of the assessment covering the subject real property. Copies of ARP Nos. 97-051-0051, 2000-052-0901 and 2000-052-0902 are hereto attached for ready reference. SEHDIC Very truly yours, (SGD.) ANGELINA M. MAGSINO Deputy Executive Director Officer-in-Charge