Bureau of Local Government Finance Opinion

November 9, 2000 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION 1st Indorsement Respectfully returned to the Provincial Assessor of Tarlac, Tarlac City. This refers to the letter dated March 21, 2000 of that Office, and the addendum letter dated April 5, 2000 of Ms. Shirley Duque-Alejandrino, all pertaining to Ms. Duque-Alejandrino's request for the issuance of a tax declaration on the land (Lot 59-F of Psd-03-03524, with an area of 109,584. Sq.m.) registered under TCT No. 300250, issued on November 12, 1997 in her favor, and that "the annotations on the back thereof (TCT No. 300250) be copied in (the) tax declaration to be issued." The annotation at the back of the said TCT No. 300250 manifests that portions of the subject parcel of land have been issued different titles to different persons on the basis of the representations made before the Registry of Deeds of Tarlac under the letters dated June 22, 1993, September 11, 1993 and March 29, 1995, all of Mr. Teofilo Q. Inocencio, PARO II, Department of Agrarian Reform (DAR). In a "NOTE" thereof made by Register of Deeds Guerero E. Campos, it finally clarified that (T)he preceding annotation under entry Nos. 33-10964; 33-18433 and 35-245 with respect to Lot Nos. 60-61; 63; 66-69; 56 and 64 are within the portion of Lot 59-F per Psd-03-035247. ADTEaI It is represented further that on November 8-10, 1989, Lot 59 was surveyed and subdivided into 72 sublots, for which the subdivision plan, Psd No; 03-035948 (OLT), was approved on October 9, 1990. Thereupon, on June 10, 1994, by virtue of said Psd No. -03-035948 Emancipation Patents were issued by DAR, which were the basis of the issuance of tax declarations by the Assessor's Office declaring the 72 sublots as follows: In favor of tenant beneficiaries 44.8981 has. In favor of Calixto Duque 21.5227 has. Roads/Plaza 2.3003 has. Total 68.7211 has. (Note: Subject tax declarations covering the same are not attached herewith.) It is submitted that earlier, on July 28, 1989, Lot 59 was also surveyed and approved on January 12, 1990 under Psd No. 03-035247, subdividing the same into six sublots, as follows: Lot 59-A with an area of 1,500 sq. mts. Lot 59-B with an area of 1,500 sq. mts. Lot 59-C with an area of 1,500 sq. mts. Lot 59-D with an area of 10,000 sq. mts. Lot 59-E with an area of 563,147 sq. mts. Lot 59-F with an area of 109,584 sq. mts. Total Area 687,231 sq. mts. Allegedly, the abovementioned earlier subdivision that resulted in the approval of Psd No. 03-035247 on January 12, 1990, was not presented to the Office of the Provincial Assessor, "thus, no tax declarations were issued." Under this approved survey, TCT No. 300250 was issued in favor of Ms. Shirley P. Duque-Alejandrino with an area of 109,584 sq. m. DAaIEc The request of Ms. Duque-Alejandrino is apparently being made in line with Section 202 of R.A. No. 7160, requiring "all persons, natural or juridical, owning or administering real property, including the improvements therein," to declare her real property registered under TCT No. 300250. On the other hand, that Office expressed doubts as to whether her Office can still act on the request of Ms. Duque-Alejandrino and issue the requested tax declaration despite the several tax declarations already issued in favor of different tenant beneficiaries by virtue of Psd No. 03-035948, the OCTs/Emancipation Patents issued by DAR and TCTs as mentioned at the back of TCT No. 300250. Accordingly, the subject matter clearly involves a question of ownership over the subject parcel of land (Lot 59-F) for which TCTs were subsequently issued by competent authority where the Assessor's Office has no jurisdiction to question or uphold which of the TCTs were property issued. It is therefore this Bureau's opinion that the matter (concerning the rightful owner of Lot 59-F who should be properly issued a tax declaration) be resolved first by a court of competent jurisdiction, and on the basis of the would be resolution, the Office of the Provincial Assessor shall thereupon base its action in issuing a tax declaration therefor. ITAaHc It must be stressed hereon that, while the herein issue is under consideration of the said court of competent jurisdiction, a status quo should be strictly observed by the Provincial Assessor's Office over all existing assessment records pertaining to the abovementioned real property. Be guided accordingly. (SGD.) BENJAMIN A. GERONIMO Executive Director