Bureau of Local Government Finance Opinion

April 17, 2001 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION Ms. Liwayway S. Figarola-Sanchez 1046 National Road, Tayuman Binangonan, Rizal M a d a m : This refers to your letter dated December 28, 2000 requesting assistance concerning the issuance of a separate tax declaration in favor of Ms. Eladia Simagala over a portion of a parcel of land owned by Mr. Francisco Simagala located at the same address, covering an area of six hundred (600) square meters. You advanced that you have complied with the requirement of the Provincial Assessor concerned as contained in his letter dated October 18, 2000 including the payment of the tax delinquency equivalent to the one third (1/3) portion of the subject land, as evidenced by the Official Receipt Nos. 7262265 and 7272756. However, the said Provincial Assessor still denied the issuance of a separate tax declaration for the said one third portion of the aforementioned land. In this connection, enclosed is a copy of the 2nd Indorsement dated March 5, 2001 of the Provincial Assessor of Rizal, informing this Bureau that although their Office committed to act favorably on the abovementioned request, they, however, decided to deny the same on the following grounds: 1. The objection of the co-possessors/owners to the sharing of the said property (land). HETDAC 2. Unfavorable response of Ms. Zoila S. Gragera, et al, to the undated letter of the said Provincial Assessor, as embodied in her letter dated February 27, 2001, copy enclosed, which states that "Lubos po naming ipinaaalam sa inyo at kay Liwayway S. Figarola na kailan man ang mga tagapagmana ng nasabing lupa ay hindi sumasang-ayon na ang ikatlong bahagi (1/3) ay mapunta sa mga anak ng yumaong si Eladia S. Figarola." In view of the foregoing, this Bureau concurs in the opinion of the Provincial Assessor of Rizal, that since the Extra-Judicial Settlement of Estate with Waiver of Rights executed in 1977 by the heirs to the subject property could not just be ignored, the subject matter could best be brought to a court of competent authority. Moreover, as regards your letter dated March 5, 2001, enclosed is a copy of our letter-tracer dated March 16, 2001 addressed to the Provincial Assessor of said province, the penultimate paragraph of which reads as follows: "Moreover, comment and/or recommendation is also requested on the request/explanation of Ms. Sanchez stated in her attached letter dated March 5, 2001 concerning the undated letter, copy also attached, of that Office (Office of the Provincial Assessor), addressed to Ms. Zoila Simagala Gragera, et al., of 1046 National Road, Tayuman, same municipality." DSIaAE Very truly yours, (SGD.) BENJAMIN A. GERONIMO Executive Director