Bureau of Local Government Finance Opinion

November 5, 2012 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION 3rd Indorsement Respectfully returned to the City Assessor of General Santos City, his within preceding indorsement relative to the request of Mr. Alejandro C. Abejaron, AC Abejaron Compound, 89 corner Cloma and Cahilsot Streets, Silway District, Dadiangas West, General Santos City, for the following: 1. The cancellation of Tax Declaration (T.D.) No. 195526 issued in the name of Tessie Pangan, et al. in view of your contention that the parcel of land involved, identified as Survey Plan F-11-03-014842-C-D located in Barrio Calumpang, General Santos City, was "Ipso Jure" voided and/or cancelled for lack of factual and legal basis under the Department of Environment and Natural Resources (DENR) Decision dated October 17, 2011 (RED CLAIM NO. 010-08); and 2. Opinion on whether the action taken by the said City Assessor in issuing the subject T.D. No. 195526 despite the abovementioned cancellation of Survey Plan F-11-03-014842-C-D allegedly rendering the same parcel of lot "unnumbered," is in order. In this connection, attention is invited to the opinion rendered by this Bureau on the subject matter, as contained under its letter of same date, addressed to Mr. Abejaron, which reads in part, as follows: "xxx xxx xxx. "It is evident from the aforequoted provision of law, and as deduced from the said Decision rendered by the DENR, the claimants-petitioners Tessie Pangan, et al. (from their predecessors-in-interest Manuel Oblipas and Nicasio Oblipas, in line of ascendancy) appears to have complied with all the requirements for the issuance of tax declaration for untitled property, in view of the following information: "1. The subject area applied thru Free Patent No. 116303-537 by Angelina R. Acharon (Respondent-Applicant) was the same subject Lot No. 3, Plan H-161359 previously surveyed for Homestead Application No. 116303-38 dated June 19, 1991 by one Manuel Oblipas; "2. Certification issued by former CENRO Officer Andrew B. Patricio, Jr. dated March 11, 2003; "3. Affidavits of occupancy of Pangan, et al., dated March 17, 2008, asserting adverse possession and actual occupation of the subject area; "5. n Testimony of Barangay Chairman Cirilo Forones that the claimants-petitioners, Pangan et al. are all bonafide residents of Barangay Calumpang, General Santos City who in good faith occupied and established their houses in their respective areas; "6. Ocular inspection conducted by Special Investigator Romulo J. Marohomsalic. "Granting arguendo , that the approved survey plan of Angelina R. Acharon (Applicant-Respondent) is ipso jure voided and cancelled for lack of factual and legal basis in conformity to the dismissal of her claim to the area in question, it does not, however, dismiss together with it, the rightful claim of Tessie Pangan et al. over the subject lot area. The issuance of tax declaration in their name is deemed in accordance with the last paragraph of the aforequoted provision of the Manual, which states that: ' In case of can untitled property being claimed by two or more persons whether natural or juridical a tax declaration shall be issued for each claimants.' "However, we find that the Office of the said City Assessor of General Santos City erred in indicating under the subject T.D. No. 195526 issued in the name of Tessie Pangan, et al. the same Survey No. F-11-03-014842-C-D that corresponds to the approved survey plan of Angelina R. Acharon. Apparently, the correct survey number for Pangan, et al. should be Plan H-161359, the one previously surveyed for Homestead Application No. 116303-38 dated June 19, 1991 by a certain Manuel Oblipas. . . . "In view of the above discussion, it is regretted that your abovementioned request for the cancellation of the subject T.D. No. 195526 cannot be given due course for lack of merit. On the issue on whether the action taken of the City Assessor of General Santos in assessing the controversial lot in the name of Pangan, et al. in order, the answer is yes. It is our opinion that the said City Assessor acted in good faith when all the requirements for the issuance of tax declaration for untitled property has been complied with, as contained in the abovecited Decision of the DENR, including the required Certification from CENRO, hence, it is deemed that the provision of the Forestry Code of the Philippines was not violated." In view hereof and in order to reflect the correct technical descriptions, particularly the survey number corresponding to the controversial lot and declared under the subject T.D. No. 195526 issued in the name of Tessie Pangan, et al., that Office is hereby advised to make representations with the said claimants-petitioners and require them to submit copies of the pertinent documents, as mentioned in the Decision rendered by the DENR that justified their claim over the said parcel of land and warrants your issuance of the said tax declaration. Be guided accordingly. (SGD.) SALVADOR M. DEL CASTILLO OIC-Executive Director n Note from the Publisher: Copied verbatim from the official copy. missing no. 4.