Bureau of Local Government Finance Opinion

February 23, 2001 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION 1st Indorsement Respectfully referred to the Municipal Assessor, Malabon, Metro Manila, the within follow-up letters dated December 9, 2000 January 15 and 22, 2001, of Atty. Nicanor T. Santos, Corporate Counsel for and in behalf of Cotton Fields, requesting opinion of this Bureau on the assessments made by that office over the properties of Cotton- Fields (International),Inc.,declared under Tax Declaration Nos. 0553, 05555, 05556, 05557, 05558 and 05559, all located at Barangay Taong, said municipality. It may be recalled that this Bureau, under the attached letter to Atty. Santos dated December 28, 2000, informed him that inasmuch as the subject assessments are already the subject of a pending appeal filed before the Local Board of Assessment Appeal (LBAA) of Malabon, as evidenced by a attached Petition to his letter dated December 4, 2000, this Bureau could no longer act on his request for opinion as the same may pre-empt the final resolution of the appeal filed. However, in his subsequent letters, particularly the one dated January 22, 2001, Atty. Santos manifested that the Petition was not at all forwarded to the Local Board of Assessment Appeals (LBAA) of Malabon, for the reason that he was allegedly awaiting this Bureau's opinion on the matter, informing that "(I)f we (Cotton Fields) will be satisfied with your (BLGF's) opinion, then we will forego with our appeal." In view thereof, comment is hereby requested within five (5) days from receipt hereof on the veracity of the claim of Atty. Santos. Moreover, if the abovementioned appeal has, indeed, not been filed as claimed by the said counsel, comment is likewise requested on his allegations that vacant parcels and subdivisions roads were assessed as Commercial, contending that such action is in violation of the provisions of the Local Government Code of 1991 (R.A. No. 7160), specifically Sec. 217 thereof. ScAHTI (SGD.) BENJAMIN A. GERONIMO Executive Director