Bureau of Local Government Finance Opinion

January 29, 2001 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION 2nd Indorsement Reference Code : OMB-09-0957 Respectfully returned to the Assistant Ombudsman Abelardo L. Aportadera, Jr., PAMO, the within papers relative to the abovementioned case entitled " Lourdes G . Laderas versus Jose N. Ferrer, Jr., et al .," consisting of one hundred seventeen (117) pages exclusive of this page, and enclosing herewith the Memorandum dated January 16, 2001 of the Investigating Committee which was constituted by this Bureau under a BLGF Special Order No. 3-2000 dated June 7, 2000, copy also attached, which in effect discloses that: 1. "the Unit Value applied in determining the market value of the PPA (Philippine Ports Authority) property, for real property taxation purposes against ICTSI (International Container Terminal Services, Inc.) was in compliance with the approved SMV (Schedule of Market Values) of Manila and therefore appropriately made;" and 2. "the assessments covering the subject building (Robinsons Mall) and all other buildings similarly situated should be reconsidered/revised observing henceforth the . . . evaluation of the Committee, particularly that which is contained/mentioned under Item 3.3 (specifically paragraphs (b) and (c) thereof)." Please acknowledge receipt hereof. HaIATC (SGD.) BENJAMIN A. GERONIMO Executive Director January 4, 2001 Ms. Lourdes G. Laderas 939 Diamante Street Sta. Ana, Manila M a d a m : This refers to your letter dated December 18, 2000 furnishing this Bureau with a copy of the Decision on the case of Callanta, et al., vs. Office of the Ombudsman (G.R. Nos. 115253, promulgated on January 30, 1998) wherein the Supreme Court ruled that City Assessors or his subalterns have no authority to change assessment values upon requests of property owners. The same was furnished for reference relative to the on-going investigation being conducted by this Bureau in compliance with the directive of the Ombudsman on your complaint against certain personnel of the City Government of Manila, for allegedly approving the unconscionably reduced and very low real property tax assessment of International Container Terminal Services, Inc. (ICTSI) and Robinson's Place (RP), both located in Manila. In this regard, please be informed that the investigation being conducted by this Bureau is to determine the actual or correct valuation of the aforesaid properties and not the administrative liabilities of the respondents. Nevertheless, your letter will be included in the records of the case to be forwarded by this Bureau to the Ombudsman once the Report of Investigation has been finalized for their appropriate evaluation. (SGD.) BENJAMIN A. GERONIMO Executive Director