OIC - Executive Director A. M. Magsino and Deputy Executive Director Helen T. Navarro

May 22, 2000 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION FOR : Undersecretary Lily L. Gruba Department of Finance THRU : OIC - Executive Director A. M. Magsino and Deputy Executive Director Helen T. Navarro This refers to your 1st Indorsement dated March 16, 2000 relative to the request of Atty. Manuel Abrogar, III, of Room 207, DBP Building, Rizal Avenue, Puerto Princesa City, for assistance concerning the issuance of tax declaration for OCT Nos. G-345, G-730 and G-450 in the name of Messrs. Santiago Magno and Nicolas Nalica, on the subject parcels of lands. In a letter dated March 24, 2000 addressed to Atty. Manuel Abrogar, III, copy furnished this Bureau, the City Assessor of Puerto Princesa City furnished Atty. Abrogar, III, the owner's copy of Tax Declaration No. 98-028-25269 covering OCT No. 345; and further informed that the request concerning OCT Nos. G-730 and G-450 can not be given due course for reason that based on the photo copies of the Certificates of Title submitted to their Office covering the said parcels of land, the aforementioned OCT's had already been cancelled/superseded by new Certificates of Title issued to different person's and government entity. aSIETH (SGD.) ERLITO R. PARDO