Bureau of Local Government Finance Opinion

June 21, 2012 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 Tejero St., Patag, Cagayan de Oro City, the within preceding Indorsement dated March 19, 2012, relative to the request of the Provincial Assessor of Misamis Occidental for legal opinion on the request of Barangay Captain Roberto C. Te, for the cancellation of Tax Declaration No. 12-005-00152 covering Lot No. 1931-part, containing an area of 14,334 sq.m., allegedly declared under the name of Candidu Tiu, located at Colupan Bajo, Sinacaban, same province, in view of this Bureau's ruling dated March 9, 2010. The said Provincial Assessor of Misamis Occidental, in his letter dated March 5, 2012 informed of the ocular inspection conducted by his office on January 9, 2012 on the lot in question in order to determine the status of the land and to corroborate the legality of the claim. DIESaC Hereunder are the findings of the said ocular inspection conducted, to wit: 1. "The actual use of the lot is agricultural, it having planted with fruit-bearing coconut trees; 2. "Small residential buildings were present; 3. "The lot is situated along the national highway." Further, the concerned Provincial Assessor likewise emphasized that the said request cannot be granted in view of the above findings and in light specifically of the following grounds: 1. "Fortunato Hagos was the registered claimant in DENR of the land in 1961; 2. "The actual use of the land is agricultural, and currently, it has more or less 220 fruit bearing coconut trees; 3. "Mr. Candidu Tiu is not the declared owner of the property in question." A further perusal of the attached documents submitted showed that the Community Environment and Natural Resources Office (CENRO), Ozamis City, under its letter dated January 30, 2012, addressed to the Provincial Assessor of Misamis Occidental, informed that the lot in question (1931-part), with an area of 14,334 sq.m., designated as Block 2, Project 2-A, per LC Map 3141, is "generally within the Forest land (for fishpond development)." Likewise, a certification dated January 17, 2011 was issued by the DENR-CENRO of same city, certifying the same parcel to be within the forest land (for fishpond development). Apparently, the abovementioned request of the concerned Barangay Captain for the cancellation of the said TD was anchored under a letter dated March 9, 2010 (copy attached), wherein this Bureau quoted the opinion rendered by the Hon. Secretary of DENR and the DENR Regional Director, Tacloban City, which reads as follows: ". . . the Honorable Secretary of the DENR also opined that: "no tax declaration issued over a forestland can operate to vest upon an individual the title or ownership of such land and divest the state of its dominion thereof under the Regalian Doctrine. As such the individual to whom the tax declaration was issued cannot lawfully exercise an act of ownership over the subject forestland such as the imposition and collection of rentals thereon can only pertain to the State. " (Underlining ours) CEDHTa In this connection, attention is invited to this Bureau's 3rd Indorsement dated February 19, 2007, copy enclosed, addressed to the Provincial Assessor of Cebu, Cebu City, wherein this Bureau ruled similarly as follows: "Section 75 of PD 705 provides as follows: "Section 75. 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 real property without a certification from the Director of Forest Development and the Director of Lands or their duly designated representatives that the area, declared for taxation is alienable and disposable lands, unless the property is titled or has been occupied and possessed by members of the national cultural minorities prior to July 4, 1955." "Evidently, the above-mentioned provision of the said Decree prohibits the issuance of tax declaration on lands owned by public domain without the required certification from the Director of Lands or their designated representatives that the area declared for taxation purposes is alienable and disposable. "xxx xxx xxx. "In view of the foregoing and considering that the subject parcels of land are classified as Mangrove and Swampland within Timberland, which are not alienable and disposable, this Bureau agrees to the cancellation of the said tax declarations, provided that the heirs of Mr. Arrogante could either present verifiable Title to the subject parcels of land, or can show proof that they are members of the Cultural Minorities prior to July 4, 1955 pursuant to Section 75 of PD 705." In view hereof, and considering that the subject parcel of land with Lot No. 1931-part, is classified as within the Forestland which are not alienable or disposable land, as certified by the DENR-CENRO of Ozamis City, who has the jurisdiction on the management of all lands of the public domain, the herein request for the cancellation of T.D. No. 12-005-00152, may be given due course unless the claimant could present a verifiable Title to the subject parcel of land or can show proof that they are members of the Cultural Minorities prior to July 4, 1955 pursuant to P.D. 705. We trust that we have clarified the abovementioned concerns. ECAaTS (SGD.) SALVADOR M. DEL CASTILLO OIC-Executive Director