Bureau of Local Government Finance Opinion

November 13, 2000 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION 2nd Indorsement Respectfully returned to the Regional Director for Local Government Finance, Department of Finance, Region XI, Helen K. Lee Bldg., corner Juan Luna and Juan dela Cruz Sts., Davao City, the within preceding indorsement dated October 4, 2000 relative to the request of the City Mayor of Digos City for "formal evaluation of the City Assessor's Office of said city in order to find out whether the said office has met the prescribed minimum personnel, equipment and funding requirements." It appears that the abovementioned request is being made in order for the said City Assessor's Office to conduct its independent tax mapping operations and all other assessment activities as prescribed under Section 472, paragraph (12) of R.A. No. 7160, also known as the Local Government Code of 1991. In this connection, please be informed that the matter relating to the prescribed minimum personnel, equipment and funding requirement in an assessor's office is still under consideration and the inclusion of the same in the preparation of the Manual on the Classification, Appraisal, and Assessment of Real Property, pursuant to Section 201 of the said Code, is being looked into by this Bureau. This Bureau, however, opines that a component city, like Digos City, could "conduct its independent taxmapping operations" and undertake all other assessment activities on its own, subject to the technical supervision of, and coordination with, the Provincial Assessor concerned for the sole purpose of ensuring the proper implementation of all laws, rules and regulations related to real property tax administration, as enunciated also under Article 291 of the Implementing Rules and Regulations (IRR) of the said Code. CIDTcH Be guided accordingly. (SGD.) BENJAMIN A. GERONIMO Executive Director