Bureau of Local Government Finance Opinion

February 11, 2000 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION Dr. Dolores M. Alforte President, Puting Bato Farmers and Settlers Association, Inc. Antipolo City M a d a m : This refers to your letter dated April 19, 1999 requesting assistance relative to the patent allegedly obtained by a certain Clarence Yu, in order for him to pay the real property taxes on the subject real property (land) claimed by the said Association, located in that city. In your letter dated March 15, 1999 addressed to Mr. Gaudencio A. Mendoza, Jr., Assistant Secretary for Legal Affairs, Office of the President, Malacaang, Manila, it is alleged that a certain Clarence Yu bought the area claimed by Bobby Velasco from Myrna Velasco. It is also alleged that since Mr. Velasco did not pay the real property taxes on the said area, the patent for the same was awarded to Mr. Yu. In a 2nd Indorsement dated July 2, 1999, the City Assessor of Antipolo submitted, among others, that they denied the application for the issuance of tax declaration in your name and the association in view of the following reasons: DACcIH 1. That the subject land which the association is alleging to have been in their possession was already titled in favor of other persons; and 2. That the City Assessor has already explained to you the reason why Mr. Clarence Yu was able to pay the realty taxes on the land you alleged to have been issued a fraudulent title and that clarification has already been made that his Office is not the proper forum to decide on matters of property ownership. Moreover, in a letter dated May 10, 1999, the said City Assessor informed that Mr. Yu paid his taxes before he got his title and that the Tax Declaration No. AN-015-14529 in his name was issued upon presentation of the following documents, to wit: a. Transmittal letter from DENR Region IV, CENRO to Register of Deeds dated June 25, 1997. b. Order: Approval of Application and Issuance of Patent dated June 25, 1997; cDCSTA c. Certified xerox copy of Kaloob na Patente Blg. 04802-97-3113 dated June 25, 1997. This Bureau, after a careful evaluation of the foregoing circumstances, noted the rationality of the action taken by the City Assessor of Antipolo City in refusing to issue the desired tax declaration in your name and the Association. We trust that this will clarify matters. Very truly yours, (SGD.) ANGELINA M. MAGSINO Deputy Executive Director Officer-in-Charge