Bureau of Local Government Finance Opinion

April 25, 2001 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION 2nd Indorsement Respectfully returned to the Provincial Assessor, Tandag, Surigao del Sur, his within preceding indorsement, requesting observation, comment and advise on the attached Resolution No. 2000-228 of the Sangguniang Panlungsod of Bislig City, entitled, Directing the City Assessor, City of Bislig, to Strictly Observe the Provisions Defining the Functions and Responsibilities . . . as Embodied in the Charter Creating the Municipality of Bislig into a City, particularly Section 28; Paragraph (7) of R.A. 8804, and Likewise to Adopt the Method and Procedure Being Practiced by All Component Cities Throughout the Country Relative to the Duties and Functions of the City Assessor Specifically the Approval of Real Property Assessments Without Securing the Concurrence of the Provincial Assessor Concerned ." ITDHSE It appears that the abovementioned request is being made in view of the following paragraphs contained, among others, in the abovementioned resolution, to wit: "WHEREAS, on the basis of the research conducted and information gathered, all component cities throughout the country are functioning independently as far as the processing of real property assessment are concerned and are no longer furnishing assessment records to the Provincial Assessor's Office and tax declarations does not need the signature of the Provincial Assessor for approval; "WHEREAS, the Office of the City Assessor, Bislig City has long complied with the requirements to all Component cities as to the minimum personnel, equipments and funding as provided for in Section 472; Paragraph (12) of the Local Government Code; "xxx xxx xxx. ""WHEREAS, in the interest of public service, the City Assessor's Office of Bislig should be released from any technical supervision and visitorial functions of the Provincial Assessor, Province of Surigao del Sur, as it runs counter to R.A. 8804; "WHEREAS, the City Assessor's Office should now function independently as far as approval of real property assessment is concerned, and act judiciously with dispatch in accordance with law and other existing assessment regulations;" acCETD In this connection, attention is invited to the 2nd Indorsement dated November 13, 2000, copy enclosed, of this Bureau, treating on a similar subject matter which ruled in part, as follows: "This Bureau, however, opines that a component 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 Regulation (IRR) of the said Code." Accordingly, although the Component City of Bislig could conduct its assessment activities on its own, the same is still subject to the technical supervision of the Provincial Assessor concerned who shall ensure the proper implementation of all laws, rules and regulations related to real property tax administration. Be guided accordingly. HCacTI (SGD.) BENJAMIN A. GERONIMO Executive Director