Bureau of Local Government Finance Opinion

January 12, 2001 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION 2nd Indorsement Respectfully returned to the OIC-Regional Director for Local Government Finance, Department of Finance, Region X, 6th Division corner Tejeron St., Patag, Cagayan de Oro City. This refers to the request of the Municipal Mayor of Jimenez, Misamis Occidental, embodied in his letter dated December 18, 2000, that collection of real property taxes on the properties of the Jimenez Oil Mills Inc. (JOMI) affected by the Jimenez-Sinacaban boundary dispute issue, be reverted back to their municipality. The abovementioned request of the said Municipal Mayor is premised on the following: 1. The case is still pending before the Court of Appeals, Manila; 2. The tax declarations of the affected barangays were never cancelled in the Municipal Assessor's Office of Jimenez and the constituents are still voluntarily paying in the said municipality including the surrounding areas where the JOMI is located; 3. The Supreme Court affirms the decision of the Regional Trial Court-Branch 14, Oroquieta City declaring a Status Quo until a relocation survey is conducted; 4. The Clerk of Court, Supreme Court, in her letter dated February 11, 1997 states, among others, that: "First of all, the decision in this case did not decree that the disputed barangays belong to Sinacaban. The resolution of that question still has to await the relocation survey. Secondly, even if it should be found that the areas belong to Sinacaban, such a determination would have a Perspective (Prospective) effect only ." A perusal of the within set of papers reveals, among others, the following information and/or occurrence of events pertaining to the said Jimenez-Sinacaban boundary dispute issue, viz : 1. Promulgation on December 2, 1996 of the Supreme Court EN BANC (G.R. No. 105746) which is quoted, in part, hereunder: "This is a petition for review of the decision dated March 4, 1992 of the Regional Trial Court, Branch 14 of Oroquieta City affirming the legal existence of the Municipality of Sinacaban in Misamis Occidental and ordering the relocation of its boundary for the purpose of determining whether certain areas claimed by it belong to it. DScTaC "xxx xxx xxx. "On February 10, 1992, the RTC rendered its decision, the dispositive portion of which reads: 'WHEREFORE, premises considered, it is the finding of this Court that the petition must be denied and judgment is hereby rendered declaring a STATUS QUO, that is, the municipality of Sinacaban shall continue to exist and operate as a regular municipality, declaring the decision dated October 11, 1989 rendered by the Sangguniang Panlalawigan fixing the boundaries between Sinacaban and Jimenez, Misamis Occi. as null and void, the same not being in accordance with the boundaries provided for in Executive Order No. 258 creating the munic ipality of Sin acaban; dismissing the petition for lack of merit, without pronouncement as to costs and damages. With respect to the counterclaim, the same is hereby ordered dismissed. 'The Commissioners are hereby ordered to conduct the relocation survey of the boundary of Sinacaban within 60 days from the time the decision shall have become final and executory and another 60 days within which to submit their report from the completion of the said relocation survey. 'SO ORDERED.' "xxx xxx xxx. "WHEREFORE, the petition is DENIED and the decision of the Regional Trial Court of Oroquieta City, Branch 14 is AFFIRMED. "SO ORDERED." 2. On the basis of the abovequoted Supreme Court Resolution, the then BLGF Regional Director for Region X, under his 1st Indorsement dated June 17, 1998, has directed the Provincial Assessor of Misamis Occidental "to supervise the transfer of the Tax Declarations of the affected lots within the claimed boundary of Jimenez to Sinacaban." 3. On the other hand, the said RTC-Branch of Oroquieta City, has ordered, as early as February 24, 1998, the creation of the Commission for purposes of conducting a relocation Survey of the boundary between the Municipalities of Jimenez and Sinacaban in accordance with Executive Order No. 258, s. 1949, creating the Municipality of Sinacaban. The said creation of a Commission was again the subject of an Order dated April 23, 2000 of the RTC-Branch 14 of Oroquieta City, which, under another Order of the same Court, dated June 15, 2000, was reconsidered and set aside with a caption, thus: "Let the record be transmitted to the Court of Appeals." Apparently, such order of constituting a Commission for the said purpose has been pending before the Court of Appeals as manifested in the said Order dated June 15, 2000 of the said RTC-Branch 14, Oroquieta City. In this connection, it is glaring that the said directive dated June 17, 1998 of the then BLGF Regional Director for Region X was premature considering that the required relocation survey has not, at that time, been conducted to determine the actual boundary between the said municipalities (Jimenez and Sinacaban). TaDSCA Accordingly, this Bureau finds it imperative that the assessment records prior to the said directive of the then Regional Director covering the affected real properties, particularly the subject real properties declared in the name of JOMI, be restored, and a status quo be maintained pursuant to the abovecited Decision of the Regional Trial Court as affirmed by the Supreme Court in the aforesaid Decision. The Provincial Assessor of Misamis Occidental, therefore, should be given notice hereof for his proper guidance and execution for the restoration of all assessment records of real properties which are located within the disputed area of the said municipalities. Be guided accordingly. (SGD.) BENJAMIN A. GERONIMO Executive Director