Bureau of Local Government Finance Opinion

October 7, 2004 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION The City Assessor Batangas City M a d a m : This pertains to the petition of Ms. Virginia Caraig Maderazo for cancellation of Tax Declaration which was erroneously and illegally issued by your Office, in favor of the heirs of Tomasa Gupit, et al., in relation to this Bureau's letter dated February 19, 1998, copy enclosed, which instructed the then City Assessor of Batangas City to cancel Tax Declaration Nos. 085-615-A and 085-00507 and consequently restore Tax Declaration Nos. 085-003 and 085-004. Under the attached 1st Indorsement dated February 12, 2004, we referred the matter to that Office, but to date, no response has been received by this Bureau. It may be recalled that this Bureau, in its letter dated February 19, 1998, on the basis of the investigation/ocular inspection conducted on the subject land declared under Tax Declaration No. 085-615-A located at Simlong, said city, made the following findings and recommendations: "1. The parcel of land involved in this Petition is identified in the Property Identification Map of the City Assessor's Office of Batangas City as Lot No. 132-08-085-23-089 in the name of Respondents Tomasa Gupit, et al., as listed owners, with Lot No. 15420 pt. containing an area of 11,076 square meters, classified as an agricultural land located at Barangay Simlong, Batangas City, with APN No. 085-00506(7). DaIACS "2. This parcel of land is an unregistered and an untitled land which was declared in the name of Respondent Tomasa Gupit under Tax Declaration No. 085-613-A (not T.D. 085-613 as mistakenly referred to in the Petition, copy of which is no longer available in the Assessor's Office) whose adjusted area of 11,076 square meters was a result of a consolidated adjustment made by the Assessor's Office of Tax Declaration Nos. 085-003 and 085-004 both in the name of Tomasa Gupit with the respective area of 431 and 863 square meters. "3. It appears from the said copy of Tax Declaration No. 085-613-A that 9,782 square meters of land area (not 10,213 square meters as erroneously alleged in the Petition) was additionally declared to make a total land area of 11,076 sq.m.. The basis for the adjustment in area was, as indicated in the said Tax Declaration, the Subdivision Plan prepared by Mr. Benjamin Lopez, Jr., a former Taxmapper in the Assessor's Office, and the payment of back taxes for ten years for the undeclared area of 9,782 sq.m. "4. The said Tax Declaration No. 085-613-A was, upon the death of Tomasa Gupit, subsequently cancelled and the area of 11,076 sq.m. was declared in the name of her heirs, Respondents herein, namely: Tomasa Arellano, Juana Arellano, and Crisanta Arellano, under Tax Declaration No. 085-615-A upon the presentation of supporting papers, such as Extra-Judicial Settlement of Estate, and Official Receipts of payments of realty and transfer taxes. Subsequently, it was revised by Tax Declaration No. 085-00507 under the same names and became effective in 1996. "5. It appears questionable that the previously undeclared land area of 9,782 was allowed by the City Assessor to be additionally declared under Tax Declaration No. 085-613-A on the basis of the said Subdivision Plan prepared by former Taxmapper Lopez, Jr. which was earlier admitted by the City Assessor as not having been approved by her Office. It is, thus, evident that a procedural flaw has been committed in the issuance of this Tax Declaration because normally the required documents needed for untitled land(s) under Regional Memorandum Circular No. 1-88 dated January 4, 1988, are as follows: '7.0 Documents required for the Issuance of Tax Declaration: 'xxx xxx xxx '7.2 Simple Transfer (land) TCaEIc '7.2.1 Deed of Conveyance '7.2.2. Xerox Copy of Title (if titled) '7.2.3 BIR clearance '7.2.4 Real Property Tax Clearance issued by the City Treasurer, if the property is located in a city, or by the Municipal Treasurer, if located in a municipality. '7.2.5 Receipt of Payment of transfer fee '7.3 In cases of increase/decrease in area. '7.3.1 Xerox copy of title' '7.3.2 Same requirements as in 7.2 in case of unregistered property. 'Moreover, it is also stated in our letter dated July 13, 1990, copy enclosed, that transfer or cancellation of tax declaration may be effected only after registration of the document conveying real property. The said letter further clarified that: '. . . in a letter dated November 28, 1998 copy also enclosed, the Administrator, National Land Titles and Deeds Registration Administration (NLTDRA), in citing Section 112 of the said law (PD 1529), opined that 'this Authority holds that self-serving affidavits may not be sufficient in form and in law as a mode of conveyance.' HSATIC "6. The foregoing requirements should have been followed and unless the said Plan is subsequently approved by the proper authority, this Tax Declaration No. 085-613-A is of doubtful validity, and may be accordingly cancelled to exclude therefrom the additional declared land of 9,782 sq.m. "7. In effect, therefore, this would restore the previous Tax Declaration Nos. 085-003 and 085-004 of Tomasa Gupit with respective areas of 431 and 863 sq.m. whose rights thereto belong to her heirs, the Respondents herein, excluding the additional declared land area of 9,782 sq.m. "8. It is doubtful whether Petitioner can claim the said 9,782 sq.m. additional declared land under a new tax declaration, as being petitioned by them, considering that such area was based on a questionable and unapproved subdivision plan. "In view thereof and considering the findings of the representatives of this Bureau who conducted the investigation/ocular inspection of the subject land that procedural lapses have been committed by that Office on the issuance of Tax Declarations Nos. 085-615-A and 085-00507 in the name Tomasa Gupit, it is hereby instructed that the tax declarations in question be cancelled and Tax Declaration Nos. 085-003 and 085-004 covering an area of 431 and 863 square meters, respectively, be restored. "xxx xxx xxx." "Moreover as to the declaration of the subject area of 9,872 sq.m., the said City Assessor is hereby instructed to advise the herein Petitioners to make representations with the Assessor's Office concerning their claim over the same and require the presentation of all the necessary papers/documents in support of such claim in order to determine whether or not the same may be considered valid. If findings warrant, the necessary tax declaration therefor should, as a matter of course, be issued in their favor." SEHDIC On December 20, 2001, the MTTC-2, Batangas City, issued an Order on the Registration Case No. 96-015, copy also attached, the dispositive portions of which read as follows: "xxx xxx xxx." "Acting upon the Motion to Correct and Admit Amended Application filed by applicant thru counsel on October 22, 2001, the same is hereby granted. "Accordingly, the Amended Application whereby Lot 15420-A, Lot 15420-C where there is an oppositor and Lot 16688-A are now dropped from the Original Application leaving only Lot 15420-B as subject matter of application is hereby admitted." Consequently, in its letter of November 25, 2003, the Clerk of Court of the Municipal Trial Court in Cities, Fourth Judicial Region, Branch II, Batangas City has declared that the said Order dated October 20, 2001 had "become final such that the land subject now of Land Registration Case 96-015 is Lot 15420-B Cad. 264." In this connection, the instruction of this Bureau embodied in the said letter of February 19, 1998, is hereby reiterated, that is to cancel Tax Declaration Nos. 085-615-A and 085-00507 and restore Tax Declaration Nos. 085-003 and 085-004. aIcSED Very truly yours, (SGD.) MA. PRESENTACION R. MONTESA Executive Director