Bureau of Local Government Finance Opinion

November 5, 2012 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION Mr. Alejandro C. Aberajon AC Aberajon Compound 89 cor. Cloma and Cahilsot Streets Silway District, Dadiangas West General Santos City Sir : This refers to your letter dated January 10, 2012, in connection with your letter dated January 3, 2012, addressed to the City Assessor of General Santos City, in effect requesting the following: 1. The cancellation of Tax Declaration (T.D.) No. 195526 issued in the name of Tessie Pangan, et al. in view of your contention that the parcel of land involved, identified as Survey Plan F-11-03-014842-C-D located in Barrio Calumpang, General Santos City, was "Ipso Jure" voided and/or cancelled for lack of factual and legal basis under the Department of Environment and Natural Resources (DENR) Decision dated October 17, 2011 (RED CLAIM NO. 010-08); and 2. Opinion on whether the action taken by the said City Assessor in issuing the subject T.D. No. 195526 despite the abovementioned cancellation of Survey Plan F-11-03-014842-C-D allegedly rendering the same parcel of lot "unnumbered," is in order. A perusal of your abovementioned letter dated January 3, 2012, further revealed among others, your argument that the said issuance of the subject tax declaration in the name of Pangan, et al. is premature, being without the written certification from the Director of Forest Development and the DENR, hence, the same is likewise a criminal offense pursuant to the Forestry Code of the Philippines, the pertinent portion of which, reads as follows: "Tax Declaration on Real Property" ''Imprisonment for a period of not less than two (2) years nor more than four (4) years and perpetual disqualification from holding an elective or appointive office shall be imposed upon any public officer or employee who shall issue a tax declaration on a real property without certification from the Director of the Forest Development and Director of Lands and their duly designated representative that the area declared for taxation purposes is alienable and disposable land, unless the property is titled . . . ." aScITE In this connection, the City Assessor of General Santos, under his 2nd Indorsement dated April 11, 2012, copy enclosed, in reply to our 1st Indorsement dated March 23, 2012, informed that "the subject property is zoned as residential in the General Santos City Zoning Ordinance and our records do not indicate that this property has ever been classified as forest/timberland so that Forestry laws were violated." Likewise submitted are pertinent documents in support of the issuance of the questioned tax declaration, viz. : a) Decision dated 17 October 2008 of the Regional Executive Director, DENR, Region XII, Koronadal City. b) Letter dated January 4, 2011 of the said City Assessor, in reply to your letter dated January 3, 2011, which informed that: "Tax Declaration No. 195526 in the name of Pangan et al. has been revised to indicate that the lot is unnumbered but is identified as 'formerly lot F-11-03-014842-C-D.'" Further, "the revised Tax Declaration indicates what the Decision of the DENR dated October 17, 2008 ordered, viz. : "1. It recognizes the ownership claim of Pangan, et al. "2. It determines the metes and bounds of such claim." The pertinent portions of the abovementioned Decision rendered by the DENR Region XII, Koronadal City is quoted below: "Records disclosed that the subject area in controversy applied thru Free Patent No. 116303-537 by Angelina R. Acharon (Respondent-Applicant) was the same subject Lot No. 3, Plan H-161359 previously surveyed for Homestead Application No. 116303-38 dated June 19, 1991 by Manuel Oblipas (Certification issued by former CENRO Officer Andrew B. Patricio, Jr. dated March 11, 2003 . . .). "The aforesaid affidavits of occupancy of Pangan, et al. dated March 17, 2008, they asserted adverse possession and actual occupation of the subject area which was corroborated by the ocular inspection conducted by Special Investigator Romulo J. Marohomsalic in the categorical language. 'xxx xxx xxx. 'Also, the claimants-petitioners were ascertained to be all bonafide residents of Barangay Calumpang, General Santos City who in good faith occupied and established their houses in their respective area as testified to, by no other than Barangay Chairman Cirilo Forones , further stating thereto that he could not see any reason or basis of the applicant-respondent Angelina R. Acharon to claim the same parcel of land notwithstanding having not occupied the same nor introduced improvements thereto. '. . .' 'xxx xxx xxx. ". . ., claimants-petitioners Pangan, et al. acquired a vested right to the area in question which they have occupied in good faith and for value from their predecessors-in-interest Manuel Oblipas and Nicasio Oblipas in line of ascendancy. (Emphasis ours) "Premises considered, the subject protest is meritorious and this Office gives more preferential right to the claimants-petitioners Tessie G. Pangan, et al. claims and orders the following: "1. Survey order shall be issued to Pangan, et al., and likewise be allowed to file their appropriate public land application for titling from the finality of this decision; "2. The cancelled Survey Order No. 02836 of Acharon (Applicant-Respondent) is hereby affirmed and her subsequent survey Order No. 02 dated May 11, 1987 is hereby cancelled, together with her Free Patent Application 116303-537 for lack of merit; EaIDAT "3. The approved survey plan F-11-03-014842-C-D of Angelina R. Acharon (Applicant-Respondent) is ipso jure voided and cancelled for lack of factual and legal basis in conformity to the cancellation order dated August 4, 1984 dismissing her claim to the area in question." In this connection, attention is invited to Section 5 (A), Chapter IV of the Manual on Real Property Appraisal and Assessment Operations, which provides in part, as follows: "Section 5. Requirements for the Appraisal of Land Declared for the First Time. "A. For Untitled Property: "1. A survey plan prepared by a duly licensed Geodetic Engineer duly approved by the Land Management Bureau (LMB) of the Department of Environment and Natural Resources (DENR); "2. A certification from the Community Environment and Natural Resources Office (CENRO), stating among others, that the land is within the alienable and disposable area; "3. An affidavit of ownership and/or Sworn Statement declaring the Market Value of Real Property filed by the owner/administrator; Affidavit that the applicant is in long, continuous and notorious possession of the property. "4. A certification from the barangay captain that the declarant is the present possessor and occupant of the land and the certification of the adjoining owners duly sworn to by the barangay captain and/or the municipal mayor; "5. An ocular inspection/investigation report by the assessor or his authorized representative; "xxx xxx xxx." It is evident from the aforequoted provision of law, and as deduced from the said Decision rendered by the DENR, the claimants-petitioners Tessie Pangan, et al. (from their predecessors-in-interest Manuel Oblipas and Nicasio Oblipas, in line of ascendancy) appears to have complied with all the requirements for the issuance of tax declaration for untitled property, in view of the following information: 1. The subject area applied thru Free Patent No. 116303-537 by Angelina R. Acharon (Respondent-Applicant) was the same subject Lot No. 3, Plan H-161359 previously surveyed for Homestead Application No. 116303-38 dated June 19, 1991 by one Manuel Oblipas; 2. Certification issued by former CENRO Officer Andrew B. Patricio, Jr. dated March 11, 2003; 3. Affidavits of occupancy of Pangan, et al., dated March 17, 2008, asserting adverse possession and actual occupation of the subject area; 4. Testimony of Barangay Chairman Cirilo Forones that the claimants-petitioners, Pangan et al. are all bonafide residents of Barangay Calumpang, General Santos City who in good faith occupied and established their houses in their respective areas; 5. Ocular inspection conducted by Special Investigator Romulo J. Marohomsalic. EHIcaT Granting arguendo, that the approved survey plan of Angelina R. Acharon (Applicant-Respondent) is ipso jure voided and cancelled for lack of factual and legal basis in conformity to the dismissal of her claim to the area in question, it does not, however, dismiss together with it, the rightful claim of Tessie Pangan et al. over the subject lot area. The issuance of tax declaration in their name is deemed in accordance with the last paragraph of the aforequoted provision of the Manual, which states that: "In case of an untitled property being claimed by two or more persons whether natural or juridical a tax declaration shall be issued for each claimants." However, we find that the Office of the said City Assessor of General Santos City erred in indicating under the subject T.D. No. 195526 issued in the name of Tessie Pangan, et al. the same Survey No. F-11-03-014842-C-D that corresponds to the approved survey plan of Angelina R. Acharon. Apparently, the correct survey number for Pangan, et al. should be Plan H-161359, the one previously surveyed for Homestead Application No. 116303-38 dated June 19, 1991 by a certain Manuel Oblipas. Enclosed is a copy of our 3rd Indorsement of same date, addressed to the said City Assessor to address the issue. In view of the above discussion, it is regretted that your abovementioned request for the cancellation of the subject T.D. No. 195526 cannot be given due course for lack of merit. On the issue on whether the action taken by the City Assessor of General Santos in assessing the controversial lot in the name of Tessie Pangan, et al. is in order, the answer is yes. It is our opinion that the said City Assessor acted in good faith when all the requirements for the issuance of tax declaration for untitled property has been complied with, as contained in the said Decision of the DENR, including the required Certification from CENRO, hence, it is deemed that the provision of the Forestry Code of the Philippines was not violated. We trust that this clarifies matters. Very truly yours, (SGD.) SALVADOR M. DEL CASTILLO OIC-Executive Director