Bureau of Local Government Finance Opinion

July 15, 1999 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION The City Assessor Kidapawan City S i r : This refers to the assignment of a new Property Index Number (PIN) to the newly created City of Kidapawan which was converted into a regular city under R.A. No. 8500 dated February 12, 1998. Pursuant to Section 207 of R.A. No. 7160 (The Local Government Code of 1991) and Article 298 of its Implementing Rules and Regulations (IRR), and in order to provide proper identification and control over all real property units (RPUs) within that city, the number 181 is hereby assigned to that converted city as its Index Number, in addition to the City Index Numbers already prescribed in the Manual on Real Property Tax Administration. As a consequence thereof, the previous PIN assigned to that LGU as a municipality is considered retired. Accordingly, you are hereby instructed to assign district/barangay index numbers to each district/barangay under your jurisdiction following the procedure provided for in the Tax Mapping Operations Manual (Assessment Regulations No. 1-78 dated March 16, 1978), the pertinent provisions of which are quoted as follows: "Sec. 3.04.01. Municipal Index Number or City District Index Number . . . . "xxx xxx xxx. "b. City District Index Number . The City Districts shall be numbered consecutively beginning with "01" in the northwesterly most district, thence on an easterly direction, thence drop southward to the next district and then repeat in an easterly direction until all the district within the city are assigned with numbers. SDHAEC "Sec. 3.04.02. Barangay Index Number . The next three (3) digits (6th, 7th and 8th) in the Property Identification Number are used to identify the barangay. Barangays are numbered beginning with "001" for the poblacion and continuing serially through all barangays on an alphabetical basis by municipality." To illustrate, the numbering of districts will start on the "northernmost" portion of the map going to the east, thence, southward and then to the west repeat until all areas have been numbered. In barangays, the Poblacion is assigned the number "001" and continuing with the other barangays after it has been arranged alphabetically. Please see Attachment "1" for ready reference. Be guided accordingly. Very truly yours, (SGD.) ANGELINA M. MAGSINO Deputy Executive Director Officer-in-Charge