Bureau of Local Government Finance Opinion

July 13, 2006 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION Mr. Leif F. Maypa Bayawan City S i r : This refers to your letter-complaint dated November 18, 2005 which was filed with the City Council of Bayawan for the alleged refusal of the City Treasurer's Office, same city, to receive the real property tax payment due for the 3rd quarter of 2005, on the property located at Barangay Suba of that city, declared under Tax Declaration No. 99-03-006-R with Property Index Number (PIN) 046-003-04-006 and covered by TCT No. T-20568. In this connection, attention is invited to the letter-reply dated February 13, 2006 of the City Treasurer thereat addressed to the Officer-in-Charge, Office of the Regional Director, Region VII, stating therein that the tender of payment in the amount of five hundred fifty pesos (P550.00) under Official Receipt No. 0057494 dated January 4, 2006 issued by the City Treasurer's Office thereat, will first be applied to the tax delinquencies of the subject property covering the period 1999 to 2005 which was incurred in view of your refusal to pay the tax differences arising from the old assessed value of P45,760.00 and correct assessed value of P53,300.00. Please be informed that the action taken by the City Treasurer is in accordance with the law in light of Section 250 of R.A. No. 7160, otherwise known as the Local Government Code of 1991 which is quoted hereunder: "Section 250. Payment of Real Property Taxes in Installments . "xxx xxx xxx "Payments of real property taxes shall first be applied to prior years delinquencies, interests, and penalties, if any, and only after said delinquencies are settled may tax payments be credited for the current period." (emphasis supplied) cDTACE We hope that this enlightens you on the matter. Very truly yours, (SGD.) MA. PRESENTACION R. MONTESA Executive Director