Bureau of Local Government Finance Opinion

July 24, 2001 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION The Officer-in-Charge City Assessor's Office Sorsogon City S i r : This refers to the assignment of a new Property Index Number (PIN) to the newly created City of Sorsogon. Pursuant to Section 207 of R.A. No. 7160 (The Local Government Code of 1991) and Article 298 of its Implementing Rules and Regulations (IRR), and in order to provide proper identification and control over all real property units (RPUs) within the city, the number 189 is hereby assigned to that converted city as its Index Number, in addition to the City Index Numbers already prescribed in the Manual on Real Property Tax Administration. As a consequence thereof, the previous PIN assigned to the two (2) LGU's as municipalities are considered retired. EcHTCD Accordingly, you are hereby instructed to assign district barangay index numbers to each district/barangay under your jurisdiction following the procedure provided for in the Tax Mapping Operations Manual (Assessment Regulations No. 1-78 dated March 16, 1978), the pertinent provisions of which are quoted as follows: "SEC. 3.04.01. Municipal Index Number or City District Index Number . . . . "xxx xxx xxx. "b. City District Index Number. The City Districts shall be numbered consecutively beginning with "01" in the northwestern most district, thence on an easterly direction, thence drop southward to the next district and then repeat in an easterly direction until all the districts within the city are assigned with numbers. "SEC. 3.04.02. Barangay Index Number . The next three (3) digits (6th, 7th and 8th) in the Property Identification Number are used to identify the barangay. Barangays are numbered beginning with "001" for the poblacion and continuing serially through all barangays on an alphabetical basis by municipality. To illustrate, the numbering of districts will start on the "northernmost" portion of the map going to the east, thence, southward and then to the west and repeat until all areas have been numbered. In barangays, the Poblacion is assigned the number "001" and continuing with the other barangays after it has been arranged alphabetically. Please see attachment "1" for ready reference. Be guided accordingly. Very truly yours, (SGD.) BENJAMIN A. GERONIMO Executive Director MEMORANDUM FOR : Exec. Dir. B. A. Geronimo THRU : Channels SUBJECT : Assignment of Index Number to the converted City of Sorsogon. DATE : July 24, 2001 Attached is the letter to the Officer-in-Charge, City Assessor's Office of Sorsogon City, copy furnished the BLGF Regional Director for Region V, regarding the assignment of City Index Number 189 for the said City. The total number of cities now is 89 (10 in Metro Manila, 79 outside Metro Manila). The index numbers for converted cities within Metro Manila will not be changed inasmuch as they will not be affected by their conversion into cities. Since Sorsogon is now a city and is assigned a new City Index Number, the former index number of the municipalities (Sorsogon and Bacon) will be considered "retired." This is to maintain the uniqueness of PIN numbers. By analogy, this principle is provided under Section 6.02 of the Tax Mapping Operations Manual which provides, among others, that "the practice of retiring index number for subdivided or consolidated parcels provide a historical physical ownership changes of the parcels involved." Also attached are the list of cities and their corresponding index numbers showing the sequence of index numbers as provided under Section 3.04, Assessment Regulations No. 1-78. For your approval. (SGD.) E. L. DEL ROSARIO