Bureau of Local Government Finance Opinion

March 26, 2012 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION Hon. Jesse M. Robredo Secretary Department of the Interior and Local Government Francisco Gold Condominium II EDSA cor. Mapagmahal St., Q.C. Sir : This has reference to the request for opinion of Mayor Faustino Alandy Silang of the City of Tayabas, Province of Quezon on what he perceives to be a conflict between DOF-DILG Joint Memorandum Circular No. 2010-01 and Section 57 of Republic Act No. 9398, entitled: "An Act Converting the Municipality of Tayabas in the Province of Quezon into a Component City to be Known as the City of Tayabas". AHCETa It may be recalled that said JMC No. 2010-01 enjoins all local government units (LGU's) to update their schedule of market values and to conduct general revision of real property assessment in their respective jurisdictions. On the other hand, said Section 57 of R.A. No. 9398 states that: "No increase in the rate of local taxes shall be imposed by the City within the period of five years from its acquisition of corporate existence." The said conflict is properly addressed under the same memo-circular. Upon careful perusal of the said document, it could be inferred that the same accepts for some leniency as the wherefore clause is worded as: "WHEREFORE, all concerned are hereby enjoined to, as much as practicable , to do the following, to wit: "1. . . . . "2. All Provincial/City Assessors and the Municipal Assessors of Pateros "a. . . . . caITAC "b. To prepare, in coordination with the Municipal Assessors. In the case of the Provincial Assessor, the SMV pursuant to Section 212 of the LGC as basis for the conduct of general revision of real property assessments every three (3) years, and submit the same to the concerned Sangguniang Panlalawigan/Panlunsod for approval; "xxx xxx xxx." Thus, premises considered since it is not practicable at the moment for the Local Chief Executive of the said city to require the City Assessor thereat to prepare an updated SMV and cause the drafting of an appropriate ordinance for consideration of the sanggunian , then the same may be implemented when compliance therewith is deemed practicable as provided for under the said memo-circular. Very truly yours, (SGD.) SALVADOR M. DEL CASTILLO OIC-Executive Director