Bureau of Local Government Finance Opinion

May 15, 2001 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION Mr. Arnolo P. De Roda-Goco 21 Alta Vista, Quezon City S i r : This refers to your letter dated June 14, 2000 requesting assistance relative to the alleged issuance of another tax declaration by the Municipal Assessor of San Jose, Occidental Mindoro, to a certain Estrella Bacani, over the same parcels of land titled in your name under TCT Nos. 6048 and 6049. In this connection, this Bureau hereby takes cognizance of the attached copy of the 4th Indorsement dated March 16, 2001 of the Regional Director for Local Government Finance, Department of Finance, Region IV, expressing concurrence in the recommendation of the representatives of his Office who looked into the subject matter of your abovementioned letter. The said recommendation: "Ms. Dy Echo could not be held administratively liable considering that her participation on the issuance of tax declaration was legal the same being in accordance with the requirements of law and its implementing regulations," is contained in a Memorandum also dated March 16, 2001, to the said Regional Director of this Bureau. ScAaHE In view thereof, this Bureau could not find merit in your contention that the issuance of another tax declaration in favor of a certain Estrella Bacani could be a basis of filing an administrative complaint against Ms. Lilia Tria-Dy Echo, the incumbent Municipal Assessor of San Jose, said province. Very truly yours, (SGD.) BENJAMIN A. GERONIMO Executive Director