Bureau of Local Government Finance Opinion

April 25, 2001 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION Atty. Hazel Rebadulla-Riguera Riguera & Riguera Law Office 2nd Floor, Azucena Arcade 255 Alabang-Zapote Road Las Pias City M a d a m : This refers to your request for assistance in the re-appraisal of the land owned by Pablo and Paz; Perrain and Pablo, all surnamed Rebadulla, located at Macagtas, Catarman, Northern Samar, which were affected by the Small Water Impounding Management (SWIM) Project of the Department of Public Works and Highways (DPWH). It is worthwhile to note hereon that this Bureau, under a 1st Indorsement dated December 15, 2000, held as follows: "Accordingly, this Bureau finds merit in the abovementioned request for reconsideration of the value as recommended by the PAC, and therefore, the Provincial Assessor of Northern Samar is hereby requested to determine the applicable unit value for the negotiated sale of the subject property, in line with the abovecited E.O. No. 1035, taking into consideration the following: "1. The re-evaluation may consider the P100.00 per sq.m. price as benchmark of a property sold which is similarly located in the same Barangay (Macagtas); "2. Increases in property prices from the time the Rebadulla property was taken in 1997 against the 1998 prices when the sale (at P100.00 per sq.m.) was made, should be factored into the recomputation; and "3. The price difference of properties located in the low lying areas against those in the flat or elevated areas should likewise be considered." However, the Provincial Appraisal Committee (PAC) of Northern Samar, in its 2nd Indorsement dated February 22, 2001, informed that the PAC decided to give due respect to the appraisal they made on June 28, 1994 and in effect, unanimously agreed not to change the appraisal therein, in view of the comment submitted by the Provincial Legal Officer of the said province under his attached letter dated February 21, 2001 to the Provincial Assessor thereat. ScaHDT It is therefore suggested that any question regarding the matter be instead forwarded to a court of competent jurisdiction. Very truly yours, (SGD.) BENJAMIN A. GERONIMO Executive Director