Bureau of Local Government Finance Opinion

January 11, 2000 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION Mr. Jaime L. Loot No. 39-A Burgos Street, Lapaz Iloilo City S i r : This refers to your request, for and in behalf of your co-residents, for reconsideration of the ruling rendered by this Bureau under its letter dated September 28, 1998, which opined that: "Accordingly, this Bureau finds the issuance of the abovementioned tax declarations to be in order and the request for the cancellation/revision of the same cannot be given favorable consideration for lack of legal basis. "However, it is important to mention hereon that you may probably want to ventilate the subject matter before the Sangguniang Panlungsod of Iloilo City in consonance with Sec. 21 (a) of the Local Government Code of 1991 (R.A. No. 7160), which reads as follows: 'SEC. 21. Closure and Opening of Roads . (a) A local government unit may, pursuant to an ordinance, permanently or temporarily close or open any local road, alley, park, or square falling within its jurisdiction: Provided, however, That in case of permanent closure, such ordinance must be approved by at least two-thirds (2/3) of all members of the sanggunian, and when necessary, an adequate substitute for the public facility that is subject to closure is provided.'" This Bureau, in its letters dated January 24, 1997 and June 18, 1997, further clarified that "the cancellation/revision of the subject tax declarations is beyond the authority and competence of the City Assessor considering that the main function of the Assessor's Office is to assess real property for taxation purposes." Thereupon, you were advised that the matter be referred to the court of competent jurisdiction for appropriate action. In view thereof, and considering the absence of new and significant arguments that would warrant the reconsideration of the stand taken by this Bureau, we believe and so hold that the assessments made by the City Assessor on the subject property is deemed to be in order and the request for its cancellation/revision cannot be given favorable consideration for lack of legal basis, as embodied under the abovementioned letter dated September 28, 1998. DSATCI Very truly yours, (SGD.) ANGELINA M. MAGSINO Deputy Executive Director Officer-in-Charge