Bureau of Local Government Finance Opinion

July 24, 2001 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION Hon. Raul R. Lee Provincial Governor Province of Sorsogon S i r : This refers to your June 15, 2001 letter, requesting clarification, thus: "1. The merger will result to the consolidation of existing local offices particularly the Offices of the Municipal Treasurer and Offices of Municipal Assessor of both towns, respectively. Given that the re-organization will take sometime, who shall designate the OIC City Treasurer?" "2. When shall the authority of the City Assessor to approve tax declarations commence? Could a designated OIC approve assessment transactions?" "3. Inasmuch as this is a merger of two municipalities into a single city, may we be furnished with the City Property Index Number (PIN) for tax mapping purposes. The city now is composed of three districts and 64 barangays." It appears that the abovementioned request was prompted by the merging of the municipalities of Sorsogon and Bacon that created the component City of Sorsogon pursuant to Republic Act No. 8806. HaAIES Regarding Item 1 above, the Secretary of Finance, in the exercise of the appointing authority over local treasurers pursuant to the provisions of Section 470(a) of the Local Government Code (Republic Act No. 7160), shall designate the OIC-City Treasurer of Sorsogon City. This function, however, has been delegated to the Executive Director of the Bureau of Local Government Finance under Department Personnel Order No. 321-2000 dated November 17, 2000 of the Department of Finance, copy attached. As regards item No. 2, please be informed that the authority over real property assessment of a component City Assessor commences upon the effectivity of Republic Act (R.A. No. 8806, as mentioned) converting the two municipalities (Sorsogon and Bacon) into a component City of Sorsogon. With regard to your query as to whether a designated OIC City Assessor could approve assessment transactions, Section 472(b) of R.A. No. 7160 otherwise known as the Local Government Code of 1991, provides as follows: "xxx xxx xxx "(b) The assessor shall take charge of the assessor's office, perform the duties provided for under Book II of this Code, . . ." Moreover, attention is also invited to the 3rd Indorsement dated April 24, 2001 of this Bureau treating on a similar subject matter, the dispositive portion of which reads as follows: "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." Similarly, therefore, the designated OIC-City Assessor of the newly created Sorsogon City could now approve assessments and undertake all assessment activities, subject to the technical supervision, and coordination with the Provincial Assessor of Sorsogon. Anent Item No. 3 of your request for clarification, please be informed that we have assigned the number 189 as the City's PIN. Under a letter of the same date, copy of which is enclosed for your reference, we have instructed the Officer-in-Charge, City Assessor's Office, said city, to implement the new index number. AEIDTc Best regards. Very truly yours, (SGD.) BENJAMIN A. GERONIMO Executive Director