Bureau of Local Government Finance Opinion

March 23, 2012 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION Mr. Eduardo L. del Rosario Regional Director BLGF-DOF, Region IV-A 3rd Floor, Marcelita Building, National Highway, Barangay Real, Calamba City Sir : This refers to your 1st Indorsement dated January 3, 2012, requesting confirmation on the opinion rendered by that office pertaining to the query raised by the Assistant Provincial Assessor of the Province of Rizal, on whether a Division Chief who was issued a license pursuant to Section 20 of R.A. 9646 be designated as the authorized signatory to the tax declaration and field appraisal and assessment sheets pending compliance by a duly designated OIC, Provincial Assessor with the licensing provision of R.A. 9646. TaISEH It is your position that only the Provincial Assessor has the authority to classify, appraise and assess real property, thus the Division Chief may not be designated as the authorized signatory to the Tax Declaration and Field Appraisal and Assessment Sheets (FAAS). Finding the said position to be in accord with the provision of the Local Government Code of 1991, as well as with the provisions in the Manual on Real Property Appraisal and Assessment Operations (MRPAAO), this Bureau hereby confirms the opinion rendered by that office contained under its 1st Indorsement dated January 3, 2012. Very truly yours, (SGD.) SALVADOR M. DEL CASTILLO OIC-Executive Director