Bureau of Local Government Finance Opinion

June 4, 2001 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION The City Assessor Malabon City Metro Manila S i r : This is to acknowledge receipt of your 2nd Indorsement dated March 28, 2001, relative to the letters of Atty. Nicanor T. Santos, Corporate Counsel for and in behalf of Cotton-Fields (International), Inc., requesting opinion on the assessments made over the properties declared under Tax Declaration Nos. 0553, 05555, 05556, 05557, 05558 and 05559, all located at Barangay Tanong, said city. In the abovementioned 2nd Indorsement, that Office submitted, among others, that the Cotton-Fields properties consist of big parcel of land enclosed by perimeter fence and occupied by commercial buildings; while a small portion is vacant, thus Section 11(d) of Assessment Regulations No. 1-92, should apply. However, the requested information under our 1st Indorsement dated February 23, 2001 as to whether or not a case has indeed been filed by the Cotton-Fields with the Local Board of Assessment Appeals (LBAA) of Malabon, has not been mentioned in your abovementioned Indorsement. cITCAa This Bureau, therefore, would like to emphasize that it cannot render opinion on questions that have already been lodged with the Local Board of Assessment Appeals (LBAA), Central Board of Assessment Appeals (CBAA), or any other courts. In view thereof, receipt of the above information is hereby reiterated, the soonest. Very truly yours, (SGD.) BENJAMIN A. GERONIMO Executive Director