Bureau of Local Government Finance Opinion

February 22, 2000 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION Mr. Bienvenido Samonte Chairman, Internal and External Affairs Mindoro Lodge # 157 F & AM San Jose, Occidental Mindoro S i r : This refers to your letter dated January 12, 1999 requesting assistance concerning the proposed Tax Ordinance No. 98-572 of the Province of Occidental Mindoro. It is your allegation that there was a flaw in the preparation of the said Tax Ordinance particularly in the conduct of public hearing as provided for under Section 212 of R.A. No. 7160, otherwise known as the Local Government Code of 1991. Section 212 of the Code reads as follows: "Sec. 212. Preparation of Schedule of Fair Market Values . Before any general revision of property assessment is made pursuant to the provisions of this Title, there shall be prepared a schedule of fair market values by the provincial, city or municipal assessors of the municipalities within the Metropolitan Manila Area for the different classes of real property situated in their respective local government units for enactment by ordinance of the sanggunian concerned. The schedule of fair market values shall be published in a newspaper of general circulation in the province, city or municipality concerned, or in the absence thereof, shall be posted in the provincial capitol, city or municipal hall and in two other conspicuous public places therein." CacEID In this connection, and in compliance with the instructions embodied under the 1st Indorsement dated February 11, 1999 of this Bureau, the Regional Director for Local Government Finance, Department of Finance, Region IV, in his 2nd Indorsement dated May 4, 1999 reported the results of the investigation conducted in connection with your abovementioned request as follows: 1. That a public hearing was conducted on November 19, 1998, whereby you and Mr. Hernando M. Sanchez attended and actively participated in, for the finalization of Tax Codification of San Jose, Occidental Mindoro; 2. That the Sangguniang Bayan of San Jose passed Resolution No. 5754, series of 1996 adopting the Schedule of Market Values of Real Properties for the Municipality of San Jose, same province, and that separate public hearings were conducted at the different barangays of the said municipality as shown in the attendance sheets and certifications issued by the Barangay Chairman. 3. That the participation of Municipal Assessors in the preparation of the said Schedule of Market Values required under the same Code is limited only to the acceptance of sworn statements declaring the true values of real property filed by real property owners/administrators and gathering and analysis of data and preparation of preliminary Schedule of Market Values (Sec. 2, LAR No. 1-92, dated October 6, 1992). In view of the foregoing, and on the basis of the documents presented, this Bureau concurs in the findings of the representatives of the said Regional Office, that the subject Tax Ordinance No. 98-572 and the Schedule of Market Values for the Municipality of San Jose, is lawful, and regular and prepared in accordance with the provisions of the Code (R.A. No. 7160). TcICEA With regard to your allegation under your letter of January 5, 2000 that no action has been taken by this Bureau on your letter of November 13, 1999, please be informed that we are awaiting the response of the Provincial Assessor of Occidental Mindoro on our telegram dated July 13, 1999 and letter-tracer dated October 11, 1999, copies enclosed, for the submittal of a copy of the proposed Tax Ordinance No. 98-572, which to date, has not yet been received. We trust that this will clarify matters. Very truly yours, (SGD.) ANGELINA M. MAGSINO Deputy Executive Director Officer-in-Charge