Bureau of Local Government Finance Opinion

March 20, 2000 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION Ms. Luz R. dela Cruz No. 41 General Delgado Street Barangay San Antonio Pasig City M a d a m : This refers to your letter dated February 18, 2000, requesting that the land declared in the name of Ms. Pantaleona Custodio under Tax Declaration No. 01-0754, effective 1985, be reclassified from agricultural to commercial, considering that the land is allegedly located within a predominantly commercial area. In this connection, it is informed that per report, dated March 1, 2000, submitted by the Provincial Assessor of Rizal, and as evidenced by the attached copy of Tax Declaration No. 01-3265, the subject Tax Declaration No. 01-0754, in favor of Ms. Custodio: 1. has already been cancelled by Tax Declaration No. 01-3265; 2. the subject property is indicated to be a "Public Market Site," hence, already classified as "Commercial"; TAIcaD 3. that the declared owner is the Municipality of Tanay; and 4. effective 1994, Tax Declaration No. 01-3265 is now covered by Tax Declaration No. 001-2987-C, still in the name of the Municipality of Tanay. We trust that the foregoing information have addressed your concerns over the said real property. Very truly yours, (SGD.) ANGELINA M. MAGSINO Deputy Executive Director Officer-in-Charge