Bureau of Local Government Finance Opinion

April 24, 2001 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION 3rd Indorsement Respectfully returned to the Regional Director for Local Government Finance, Department of Finance, Region XII, corner Concuerra and Lim Sr. Sts., Cotabato City, his within preceding indorsement, requesting opinion on the implication of Executive Order No. 01, s. 2001 (Qualifications, Powers and Duties of the City Assessor in Accordance with R.A. No. 8805) issued by the City Mayor of Tacurong City. Representation is being made in view of the later dated January 8, 2001 of the Provincial Assessor of Sultan Kudarat, addressed to the City Assessor of Tacurong City, holding in abeyance the evaluation of the Office of the said City Assessor to determine on whether he would qualify to be delegated the authority to approve assessments and to appraise real properties. In this connection, attention is invited to the 2nd Indorsement dated November 13, 2000, copy enclosed, of this Bureau, treating on a similar subject matter, which ruled, as follows: "In this connection, please be informed that the matter relating to the prescribed minimum personnel, equipment and funding requirement in an assessor's office is still under consideration and the inclusion of the same in the preparation of the Manual on the Classification, Appraisal and Assessment of Real Property pursuant to Section 201 of the said Code, being looked into by this Bureau. TIAEac "This Bureau, however, opines that a component city, . . . , could "conduct its independent taxmapping operations" and undertake all other assessment activities on its own, subject to the technical supervision of, and coordination with the Provincial Assessor concerned for the sole purpose of ensuring the proper implementation of all laws, rules and regulations related to real property tax administration, as enunciated also under Article 291 of the Implementing Rules and Regulations (IRR) of the said Code." Similarly, therefore, and considering that Tacurong is now a component city by virtue of R.A. No. 8805, it is the opinion of this Bureau that the City Assessor's Office concerned could now approve assessments and undertake all other assessment activities on its own, but still subject to the technical supervision of, and coordination with the Provincial Assessor of Sultan Kudarat. Very truly yours, (SGD.) BENJAMIN A. GERONIMO Executive Director