Barangay’s Claim over Taxes Collected and Its Jurisdiction over Parcels of Land Whose Tax Declarations Belong to Another Barangay

March 30, 2010 DILG LEGAL OPINION NO. 036-10 Mayor Arlene Arcillas-Nazareno Santa Rosa City, Laguna Dear Mayor Nazareno : This refers to your request for legal opinion regarding the alleged claim of one of your constituent barangays (Barangay Don Jose) over taxes collected and its jurisdiction over parcel of lands whose tax declarations, per official record, appeared to be within another constituent barangay (Barangay Sto. Domingo). Based on your statement of facts, the following are the surrounding events, to wit: Barangay SANTO DOMINGO is one of the original barangay comprising Santa Rosa, Laguna with a total land area of 1,800 hectares. On October 31, 1964, through Municipal Resolution No. 38, Barangay Don Jose was created. In 1965, the Office of the Mayor, through then Mayor Angel Z. Tiongco, issued a Proclamation confirming Resolution No. 38 and its boundaries. In 1994, Santa Rosa availed from the World Bank, through the Department of Finance, a Comprehensive Tax Mapping Project. Using the existing records available and tax declarations of 1962, 1974, 1980, 1985 and 1991 (General Revision years), it appeared that Barangay Don Jose has 1,591.824 hectares while the mother Barangay, SANTO DOMINGO was left with only 256.1456m a clear fact that SANTO DOMINGO has been deprived of its share in the realty tax collection since the creation of Barangay Don Jose in 1964. DaAISH Research was made and using the imaginary line fixed and defined in Resolution No. 38, the Resolution that created the new Barangay, Don Jose, parcel of land was recorded back to Barangay SANTO DOMINGO making the area of the said mother Barangay a total of 826.1707, more or less, and Barangay Don Jose 1021.7990 hectares, more or less. On February 7, 1997, the Municipal Assessor submitted to the Municipal Mayor and the Sangguniang Barangay the final and factual report of the Tax Mapping Project, incorporating thereat the Certification of Completion of the Tax Mapping Component with 59,496 Real Property Units in accordance with the prescribed plans and programs provided for by the Department of Finance. Said Certification approved by Regional Director Edmundo Dasig of the Bureau of Local Government Finance, Department of Finance. After conduct of Committee Hearings by the Committee on Urban Planning attended by SANTO DOMINGO Barangay Captain, the Municipal and Provincial Assessor and members of the Sanggunian (Barangay Captain of Don Jose who was a member of the Sangguniang Bayan being the ABC President did not attend) in the Session of the Sanggunian held on April 8, 1997, the following were approved: a) KAPASIYAHAN BLG. 65-97 ANG KAPASIYAHAN NA PORMAL NA NAGPAPATIBAY SA KABUUANG PROGRAMA NG TAX MAPPING NG SANTA ROSA, LAGUNA b) KAPASIYAHAN BLG. 66-97 ANG KAPASIYAHAN NA NAGPAPATIBAY NG PAGKILALA (CONFIRMATION) KAPASIYAHAN BLG. 38-64 BILANG SALIGAN NG PAGLIKHA SA BARANGAY DON JOSE AT ANG HANGGANAN NITO Since the approval of the above-mentioned resolutions, there was no record that any concerned person has ever filed any appeal with the Sangguniang Bayan nor was there any case filed in court to restrain implementation of the revision of Tax Declaration or petition to annul the resolutions. On August 3, 2009, Barangay Captain Jose Joel Aala submitted a letter to the Sanggunian, opposing the issuance of clearances for Development Permits by Barangay SANTO DOMINGO to lots whose Tax Declarations are recorded to be in SANTO DOMINGO. Attached in the letter are the Transfer Certificate of Titles of subject properties stating that the subject lots are situated in Barangay Don Jose. ICDSca Specifically, you posit the following queries, viz. : 1. In the re-titling of lots, is it allowed to add information not specifically stated in the original Transfer Certificate of Title, particularly the barangay? 2. For the foregoing facts, what documents or instruments should be followed in the determination of tax collection and Barangay jurisdiction? With regard to your first query, please be informed that the issue raised is not within the competence and jurisdiction of this Department to render an opinion on, the same being within the more authoritative competence of the Land Registration Authority. As regards the second query, we are of the opinion that since Kapasiyahan Blg. 65-97 and Kapasiyahan Blg. 66-97 have never been voided before the courts, then the same enjoy the presumption of legality which should be sufficient bases in the determination of both the territorial and taxation jurisdiction of Barangay Santo Domingo. For that matter, any person who disagrees with the aforestated Resolutions should have first availed of the proper judicial remedies. We hope to have enlightened you on the matter. Very truly yours, By Authority of the Secretary: (SGD.) ATTY. JESUS B. DOQUE IV Director III, Legal Service