Bureau of Local Government Finance Opinion

September 6, 2000 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION 1st Indorsement Respectfully referred to the Provincial Assessor of Rizal, Pasig City, Metro Manila, the within letter dated March 1, 2000 of Ms. Liwayway S. Figarola, 1046 National Road, Tayuman, Binangonan, that province, following-up her previous letter (without return address indicated) dated May 3, 1999, concerning the issuance of a separate tax declaration in favor of Ms. Eladia Simagala Figarola over a portion of a parcel of land owned by Mr. Francisco Simagala located at Tayuman, said municipality, covering an area of six hundred twenty (620) square meters. In a letter dated May 3, 1999, copy attached, addressed to that Office, the Municipal Assessor of Binangonan, same province, informed that Mrs. L. S. Figarola verbally made a similar request, thus, she was advised to submit a partition agreement with the corresponding sketch plan. The said Municipal Assessor also added that upon verification of their records, it was discovered that there were no supporting documents that would support their said request. This time, Ms. L. S. Figarola is submitting the following documents: 1. Extra-Judicial Settlement with Waiver of Rights dated November 18, 1977, duly signed by the heirs of Francisco Simagala; 2. Certification dated March 1, 2000 of the Acting Register of Deeds of Morong, Rizal, certifying that per available records in their registry, the said Extrajudicial Settlement with Waiver of Rights has been recorded in the Registration Book under Act. 8344; 3. Xerox copy of PSU-04-007292 in the name of heirs of Francisco Simagala; 4. Special Sketch Plan prepared by Engr. Juan S. Metilla Sr., for Eladia Simagala Figarola; 5. Letter dated March 1, 2000 addressed to the Provincial Assessor of Rizal requesting to change the area indicated under Tax Declaration No. 00-BI-039-2674, from 620 to 671 square meters, per PSU-04-007292; 6. Xerox copy of Tax Declaration Nos. 11-3216 and 039.5435 in the name of the heirs of Francisco Simagala; and 7. Notice of Real Property Tax Delinquency dated January 25, 2000 addressed to Olimpio Simagala et al. Ms. L. S. Figarola alleged that the subject parcels of land were already occupied by the heirs of Francisco Simagala and old houses were constructed therein even before the preparation/registration of the Extra Judicial Settlement with Waiver of Rights. caCSDT Moreover, the attached Notice of Real Property Tax Delinquency dated January 25, 2000 prepared by the Revenue Collection Officer II, Office of the Municipal Treasurer, said municipality, addressed to Olimpio Simagala, et al. reveals that the subject property (land) has been delinquent from the payment of real property taxes from the years 1990 to 2000, in the total amount of P17,846.20. It is worthwhile to note that in the letter dated July 13, 1990, copy attached, this Bureau clarified that transfer or cancellation of tax declaration may be effected only after registration of the document conveying real property. From the foregoing, it appears that Ms. L. S. Figarola has substantially complied with all the requirements except the presentation of the Realty Tax Clearance for the subject land which is entirely delinquent. However, it also appears that, although their interest pertains only to one third (1/3) of the subject property, they could not settle their delinquency to the said portion considering that the existing assessment covers the entire property. This request therefore, is apparently for the initial issuance of a separate assessment on their portion of the property in order that the real property tax delinquency on that portion could be settled/paid and, therefore, the corresponding tax clearance thereon can be issued. That Office, therefore, is hereby instructed to look into the matter, and if findings warrant, the said request of Ms. L. S. Figarola, may be given due course. Report of action taken hereon within ten (10) days from receipt hereof is requested. (SGD.) ANGELINA M. MAGSINO Deputy Executive Director Officer-in-Charge