Bureau of Local Government Finance Opinion

March 31, 2003 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION Engr. Jaime Rodolfo J. Rodolfo & Associates 1124 J. Felipe Boulevard Sta. Cruz, Cavite City S i r : This refers to your letter dated February 24, 2003, in behalf of the Heirs of Pedro Marasigan, seeking intervention from this Bureau on the issuance of a tax declaration covering a parcel of land described as Psu-240054, and covered by Original Certificate of Title (OCT) OP-1289. In this connection, attention is invited to the letter dated March 25, 2003, copy enclosed, of the City Assessor of Tagaytay City, submitting among others, that your request for the issuance of tax declaration filed before the Office of the said City Assessor was "held in abeyance" pending resolution of the cases filed by the city government of Tagaytay thru its legal officer, for Quieting of Title and the counter charge filed by the Heirs of Pedro Marasigan for Mandamus against the City Assessor of Tagaytay City before the Regional Trial Court (RTC)-Branch 18, Tagaytay City. A perusal of Civil Case Nos: (1) TG-2329 for " Quieting of Title With Reconveyance of Property (City of Tagaytay, Represented by the City Mayor, as Plaintiff vs. Erlinda Marasigan Espinosa , as Respondent); and (2) TG-2344 for " Mandamus " (Heirs of Pedro Marasigan Represented by Erlinda N. Espinosa, Plaintiff vs. The City Assessor, as Responden t), reveals that it would indeed be sub-judice for the said City Assessor to act on your abovementioned request. Hence, this Bureau finds the refusal by the City Assessor of Tagaytay City to issue the requested tax declaration in the name of the Heirs of Pedro Marasigan, in order. In view hereof, and considering further the SUMMONS dated February 20, 2003 issued by the RTC-Branch 18, Tagaytay City for the Mandamus Case, it is deemed best for both parties to await the final resolution of the cases filed before the said Court. TaDSHC Very truly yours, (SGD.) MA. PRESENTACION R. MONTESA Executive Director