Bureau of Local Government Finance Opinion

December 28, 2000 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION Atty. Nicanor T. Santos Corporate Counsel No. 11 Melbourne St., Merville Park Paraaque, Metro Manila S i r : This refers to your letter dated December 4, 2000 concerning your request for opinion on the assessments made by the Municipal Assessor of Malabon, particularly on the real properties of Cotton Fields (International) Inc., declared under Tax Declaration Nos. 05553, 05555, 05556, 05557, 05558 and 05559, all located at Barangay Tanong, said municipality, for reasons specified therein. It is manifested in your abovementioned letter and the attached copy of the PETITION dated November 18, 2000, that the abovementioned assessments are already the subject of a pending appeal filed before the Local Board of Assessment Appeals (LBAA) of Malabon. In view thereof, this Bureau, much to its regret, could not act on your request for opinion on the said subject matter as the same may pre-empt the final resolution of your appeal before the LBAA of Malabon. DAHEaT Very truly yours, (SGD.) BENJAMIN A. GERONIMO Executive Director