Query of the City Assessor of Panabo City and the Assignment of Index Number to the Converted City of Panabo

May 2, 2002 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION MEMORANDUM FOR : Usec. J. D. Amatong Officer-in-Charge, BLGF THRU : Channel SUBJECT : Query of the City Assessor of Panabo City and the Assignment of Index Number to the Converted City of Panabo Attached is our proposed 2nd Indorsement of same date, addressed to the BLGF Regional Director, Region XI, Davao City, concerning the query of the City Assessor of Panabo City, if it would have any legal impediment in the event the Sangguniang Panlungsod, said city, decides not to revise the 2000 Schedule of Market Values for reason that R.A. No. 9015, the law creating the City of Panabo has imposed a 5-year moratorium in the increase of taxes. Incidentally, the attached proposed action also contains a subject matter about the assignment of City Index Number 195 for the said City. In this connection, it is submitted that under the said attached proposed 2nd Indorsement, we are informing that, "this Bureau is of the opinion that there will be no legal impediment if the Sangguniang Panlungsod decides not to revise the 2000 SMV as the said City is precluded from any increase in taxation." As regards the assignment of PIN, it is informed that the total number of cities now is 95 (10 in Metro Manila, 85 outside Metro Manila). The index numbers for converted cities within Metro Manila will not be changed inasmuch as they will not be affected by their conversion into cities. aTDcAH Since Panabo is now a city and is assigned a new City Index Number, the former index number as municipality will be considered "retired." This is to maintain the uniqueness of PIN numbers. By analogy, this principle is provided under Section 6.02 of the Tax Mapping Operation Manual which provides, among others, that "the practice of retiring index number for subdivided or consolidated parcels provide a historical physical ownership changes of the parcels involved." Also attached are the list of cities and their corresponding index numbers showing the sequence of index numbers as provided under Section 3.04, Assessment Regulations No. 1-78. For your approval and/or signature. (SGD.) E.R. PARDO CITY INDEX NUMBERS No. City/Metro Manila Municipality City/Metro Manila Mun. Index Number 1 Laoag 101 2 Baguio 102 3 Dagupan 103 4 San Carlos 104 5 San Jose 105 6 Palayan 106 7 Cabanatuan 107 8 Angeles 108 9 Olongapo 109 10 Navotas 110 11 Malabon 111 12 Valenzuela 112 13 Caloocan 113 14 Quezon City 114 15 Marikina 115 16 San Juan 116 17 Manila 117 18 Mandaluyong 118 19 Pasig 119 20 Taguig 120 21 Pateros 121 22 Makati 122 23 Pasay 123 24 Paraaque 124 25 Las Pias 125 26 Muntinlupa 126 27 Cavite 127 28 Trece Martirez 128 29 Tagaytay 129 30 San Pablo 130 31 Lipa 131 32 Batangas 132 33 Lucena 133 34 Puerto Princesa 134 35 Naga 135 36 Iriga 136 37 Legazpi 137 38 Roxas 138 39 Iloilo 139 40 Cadiz 140 41 Silay 141 42 San Carlos 142 43 Bacolod 143 44 Bago 144 45 La Carlota 145 46 Canlaon 146 47 Bais 147 48 Dumaguete 148 49 Toledo 149 50 Danao 150 51 Mandaue 151 52 Cebu 152 53 Lapu-Lapu 153 54 Tagbilaran 154 55 Ormoc 155 56 Tacloban 156 57 Calbayog 157 58 Dapitan 158 59 Pagadian 159 60 Zamboanga 160 61 Surigao 161 62 Butuan 162 63 Gingoog 163 64 Cagayan de Oro 164 65 Dipolog 165 66 Oroquieta 166 67 Ozamis 167 68 Tangub 168 69 Iligan 169 70 Cotabato 170 71 Marawi 171 72 Davao 172 73 General Santos 173 74 Sagay 174 75 Santiago 175 76 Kabankalan 176 77 Antipolo 177 78 Talisay 178 79 Samal 179 80 Tagum 180 81 Kidapawan 181 82 Tuguegarao 182 83 Passi 183 84 Victorias 184 85 Tacurong 185 86 Bislig 186 87 Koronadal 187 88 Calapan 188 89 Sorsogon 189 90 Digos 190 91 Gapan 191 92 Calamba 192 93 San Jose del Monte 193 94 Tanauan 194 95 Panabo 195