Bureau of Local Government Finance Opinion

July 13, 2012 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION Atty. Veronica Bombase King Regional Director Region IV-B, MIMAROPA Batangas City Madam : This refers to your Indorsement dated April 27, 2012, pertaining to the request of Ms. Evangeline F. Casilda-Sulabo for the issuance of tax declaration in favor of Mr. Teodulo B. Casilda. The subject property, which is situated in Barangay Progreso Este, Odiongan, Romblon, covers an area of more or less 3.722 hectares. As submitted, the subject property was transferred and declared for taxation purposes sometime in 1971 in favor of Harmonia Menez and Horacio Martinez. That in 1998, portion of the same land covering an area of .8638 hectares was declared in the name of Mr. Jose Sediaco, under Tax Declaration (TD) No. 118 effective 1999, while the remaining 2.2083 hectares covered by TD No. 119 was retained by Ms. Harmonia Menez. It is your representation that the issue involved pertains to question of ownership, which is a matter beyond the scope of this Bureau's authority, however, upon careful perusal of the documents presented it could be inferred that Ms. Sulabo is merely asking for the issuance of tax declaration in favor of his father based on the Original Certificate of Title (OCT), bearing the name of Teodulo B. Casilda. In this connection, attention is invited to Local Assessment Opinion No. 1-81 of the then Ministry of Finance dated February 19, 1982, copy enclosed, which provides in part, as follows: "It must be remembered that issuance of the "Tax Declaration" is for taxation purposes only. The "Tax Declaration" DOES NOT and CANNOT, alone by itself, confer any legal title of ownership in fee simple to the declarant/assessee over the properties covered thereby unlike the "Certificate of Title " issued by the Register of Deeds in accordance with the Torrens System prevailing in our jurisdiction with the enactment of Act 496, otherwise known as the "Land Registration Act" which is the very " evidence of ownership " itself. The primary function of the "Tax Declaration is to serve as documentary " evidence of taxability " of real property covered thereby. SAcaDE "Issuance of the tax declaration by the Assessor concerned to the proper party, in conformity with the provision of the governing law on realty taxation, i.e. , previously, C.A. 470, otherwise known as the Assessment Law and presently, by the Real Property Tax Code, PD 464, as amended, which became effective on June 1, 1974, and/or in accordance with the legal pronouncement of the proper courts of Justice is a mere ministerial act as these officers have no power to adjudicate, his office being NEITHER a court of justice NOR a property registry "but simply an office for collection of land tax." (Carao vs. Jose Riosa Boyco, 29 PHIL. 437.) Questions on "ownership over lands" are ventilated in, and finally resolved by, the proper courts of justice, where the adverse claimants may later resort to, as when the proceedings in court for the "titling" of subject properties is had." While it is true that the issuance of tax declaration is purely ministerial act of the assessors, they are not precluded from exercising the required diligence in accepting the requirements for the issuance of tax declaration. They should be able to recognize the glaring defects or inconsistencies on the documents presented. In view hereof, this Office is of the opinion that the Assessor's Office of Romblon may issue the requested tax declaration, if the documents presented by Ms. Evangeline F. Casilda-Sulabo suffice the aforequoted requirements for its issuance. It is emphasized, however, that a corresponding notation, which states: "This is also declared under T.D. No. _______ in the name of _________, "be indicated in the memoranda of the tax declaration to be issued, pursuant to Section 3 (B) (2), Chapter V of the Manual on Real Property Appraisal and Assessment Operations (MRPAAO) of the DOF issued under Local Assessment Regulations No. 1-04 dated October 01, 2004. For your information and guidance. Very truly yours, (SGD.) SALVADOR M. DEL CASTILLO OIC-Executive Director